Abstract: COSTING TECHNIQUES FOR DECISION-MAKING IN SERVICE INDUSTRIES
This research investigates the role of various costing techniques in decision-making within service industries in Abuja. The study's objectives are to identify the most effective costing techniques, assess their impact on financial performance, and evaluate the challenges faced during implementation. A survey design was employed, gathering data from 200 financial managers and cost accountants, derived using Taro Yamane's formula. A case study of a leading service company in Abuja provided comprehensive insights. The reliability coefficient score was 0.87. Findings indicate that accurate costing techniques, such as activity-based costing and time-driven activity-based costing, significantly enhance decision-making by providing detailed cost information and facilitating better resource allocation. However, challenges such as data collection difficulties and high implementation costs were noted. Recommendations include providing more training on costing techniques, simplifying data collection processes, and integrating costing techniques with overall financial management practices to enhance organizational performance.
Abstract
This study investigated the impact of Educational Technology on the teaching and learning of I...
ABSTRACT
In this study, the researcher examined the impact of information technology (IT) on media development in Nigeri...
Background to the Study
The complexity of language is one of the most striking characteristics of human...
ABSTRACT
The study examined prison administration and crime prevention in Nigeria using Nigerian Prison Service, Agodi G...
ABSTRACT
This study assessed the Impact of Resource Allocation on Leadership Performance of principals in Secondary Schools in Kano State...
Abstract: The impact of vocational training on adult economic empowerment is essential in addressing unemployment and economic disparity. This...
ABSTRACT
Property is a bundle of rights whose value is determined by the interplay of various factors classified into accessibility, envi...
ABSTRACT
This study used a survey design to examine the television viewing habit among fa...
ABSTRACT
Human relations within an organization cease only on employee. This study was therefore conducted to find out t...
ABSTRACT: Assessing the impact of early childhood education on susta...