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THE INFLUENCE OF COST ACCOUNTING ON BUSINESS PERFORMANCE

  • Project Research
  • 1-5 Chapters
  • Quantitative
  • Simple Percentage
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: Available
  • Recommended for : Student Researchers
  • NGN 5000

ABSTRACT

THE INFLUENCE OF COST ACCOUNTING ON BUSINESS PERFORMANCE

This study investigates the influence of cost accounting on business performance, focusing on: (1) the role of cost accounting in financial reporting; (2) the impact of cost accounting on decision-making; (3) the challenges in implementing cost accounting systems. A survey research design is used to collect quantitative data. Taro Yamane's formula is applied to derive a sample size of 290 respondents from Sokoto, representing various businesses. A manufacturing firm is chosen as the case study due to its detailed cost accounting needs. The reliability coefficient score for the survey instrument is 0.86. Results show that cost accounting significantly improves business performance by providing accurate cost information, aiding in financial reporting and strategic decision-making. However, implementation challenges include the complexity of cost accounting systems and the need for specialized knowledge. It is recommended that businesses invest in robust cost accounting systems, train their staff, and regularly update their cost accounting practices to maintain accuracy and relevance.





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