THE ROLE OF COST TRACKING IN BUSINESS OPERATIONS
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- NGN 3000
ABSTRACT
THE ROLE OF COST TRACKING IN BUSINESS OPERATIONS
This research investigates the role of cost tracking in business operations by focusing on: (1) the impact of cost tracking on operational efficiency; (2) the benefits of real-time cost tracking for decision-making; (3) the challenges in implementing effective cost tracking systems. A survey design is used to collect quantitative data. Taro Yamane's formula is applied to derive a sample size of 300 respondents from Abuja, representing various industries. A logistics company is selected as the case study due to the critical importance of cost tracking in its operations. The reliability coefficient score for the survey instrument is 0.85. Findings indicate that effective cost tracking significantly enhances operational efficiency by providing real-time insights into cost drivers and enabling informed decision-making. However, challenges include the complexity of implementing real-time tracking systems and ensuring data accuracy. It is recommended that businesses invest in advanced cost tracking technologies, provide training for employees, and establish robust data management practices to ensure accurate and timely cost tracking.
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