ABSTRACT
THE INFLUENCE OF COST ALLOCATION ON FINANCIAL PERFORMANCE
This study investigates the influence of cost allocation on financial performance by addressing: (1) the methods of cost allocation most commonly used; (2) the impact of accurate cost allocation on financial reporting; (3) the role of cost allocation in strategic decision-making. A survey research design is adopted, suitable for obtaining quantitative data from a large sample. Taro Yamane's formula is applied to derive a sample size of 350 respondents from Kano, encompassing a variety of industries. A manufacturing company is chosen as the case study due to its complex cost structures and the significant impact of cost allocation on financial outcomes. The reliability coefficient of the survey instrument is 0.85. The results indicate that accurate cost allocation enhances financial performance by providing clearer insights into profitability and cost drivers. Commonly used methods such as activity-based costing (ABC) and job order costing are highlighted. It is recommended that businesses implement advanced cost allocation techniques, train their financial staff on these methods, and regularly review their cost allocation processes to ensure accuracy and relevance.
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