Management Accounting And Its Application To Management, Planning, Control And Decision-Making (A Study Of Nigeria Breweries Plc)

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Abstract

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Brief Introduction

Accounting helps managers and business owners to take the right decision while providing necessary information about a company’s financial performance and position. Managerial or management accounting aims to provide financial information relating to the cost of goods and services, relations between sales volume and profit, or some performance analysis.

The distinguished aspect of managerial accounting is that it provides information for internal decision-making. This is important since the use of managerial accounting is not obligatory for businesses.

Any organization whether private or public has set objectives. Attainment of these objectives depends on how effectively the resources available to the organization were deplored for the purpose for which they are meant to serve.

In addition, deployment of these resources to the appropriate area agreed in the organization depends on the information available to the management of the organization. Management accounting provides valuable information concerning segments and the entire organization.

Table of Contents

page
Title page
Certification i
Dedication ii
Acknowledgment iii
Abstract iv
Table of content v-vi

CHAPTER ONE: Introduction
1.1 Background of study 1
1.2 Statement of the research problem 4
1.3 Research objectives 5
1.4 Research questions 6
1.5 Significance of study 6
1.6 Research hypothesis 6
1.7 Scope of study 7
1.8 Definition of terms 7

CHAPTER TWO: Literature review
2.1 Conceptual review of study 9
2.2 Theoretical review of study 28
2.3 Empirical review of study 34

CHAPTER THREE: Research methodology
3.1 Introduction 48
3.2 Research design 48
3.3 Research population 48
3.4 Sampling techniques and sampling size 49
3.5 Method of data collection 49
3.6 Method of data analysis 50
3.7 Decision rule 51
3.8 Reliability of the research instrument 51
3.9 Validity of the research instrument 51

CHAPTER FOUR: Data Presentation, Analysis, and Interpretation
4.1 Introduction 52
4.2 The distribution of questionnaire and analysis of questionnaire 52
4.3 Analysis of demographic data 53

CHAPTER FIVE: Summary, Conclusion, and Recommendation
5.1 Summary of research finding 62
5.2 Conclusion 63
5.3 Recommendation 63

BIBLIOGRAPHY 66
APPENDIX 70-72