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An Appraisal of the Application of Cost and Management Accounting Techniques in Nigerian Manufacturing Companies: a Case Study of Benue Breweries Company Limited

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An Appraisal of the Application of Cost and Management Accounting Techniques in Nigerian Manufacturing Companies: a Case Study of Benue Breweries Company Limited
AN APPRAISAL OF THE APPLICATION OF COST AND MANAGEMENT ACCOUNTING TECHNIQUES IN NIGERIAN MANUFACTURING COMPANIES: A CASE STUDY OF BENUE BREWERIES COMPANY LIMITED

TABLE OF CONTENTS

Title page - - - - - - - - - - i

Approval Stage - - - - - - - - - ii

Dedication - - - - - - - - - - iii

Acknowledgement - - - - - - - - iv

Table of contents - - - - - - - - - v

Abstract - - - - - - - - - - vi

CHAPTER ONE: INTRODUCTION

1. Background of the study - - - - - - - 1

2. Statement of the problem - - - - - - - 5

3. Objectives of the study - - - - - - - 8

4. Research questions - - - - - - - - 8

5. Research Hypotheses - - - - - - - 9

6. Significance of the Study - - - - - - - 11

7. Scope of the study - - - - - - - - 12

8. Definition of terms - - - - - - - - 12

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1 Introduction - - - - - - - - - 14

2.2 The conceptual framework - - - - - - 14

2.3 costing system -- - - - - - - - 16

2.4 Management - - - - - - - - - 18

2.5 Relationship between Management Accounting and Cost

Accounting -- - - - - - - - 21

2.6 Cost Accounting Techniques - - - - - - 21

2.6.1 Standard costing - - - - - - - - 23

2.6.2. Absorption Costing - - - - - - - 28

2.6.3. Marginal Costing - - - - - - - 29

2.6.4. Budgeting control - - - - - - - 29

2.6.5. Queuing Theory - - - - - - - - 31

2.6.6. Linear programming - - - - - - - 33

2.6.7 Decision making - - - - - - - - 34

2.7 Major Themes of management Accounting - - - - 35

2.7.1 Future orientation - - - - - - - 35

2.7.2 Economic Reality - - - - - - - - 36

2.7.3 Goal Congruence - - - - - - - - 38

2.7.4 Information System - - - - - - - 39

2.7.5 Statistical and Operation Research Techniques - - - 40

2.7.6 Uncertainty - - - - - - - - - 42

CHAPTER THREE: RESEARCH METHODOLOGY

3.1 Introduction - - - - - - - - - 44

3.2 Research Decision - - - - - - - - 45

3.2.1 Population and sample size - - - - - - 46

3.3 Method of Data Collection


Bibliography: Modern technology makes it imperative for a firm to cost its products. Lagne, (1984) contends that if a firm fails to cost its products, the firm will continually cease to exist.
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