ABSTRACT
This study was carried out to examine the adoption level of modern management accounting techniques by small and medium scale enterprises (SMEs) in Kwara State. Specifically, the study was aimed at ascertaining the rate of awareness level of activity based costing technique in SMEs, if target costing technique have impact on the performance of SMEs and if the adoption of life cycle technique benefits SMEs. The study employed the survey descriptive research design. A total of 100 responses were validated from the survey from the 10 SMEs in Pategi Local Government Area, Kwara State. From the responses obtained and analysed, the findings revealed that the rate of awareness level of activity based costing technique in SMEs is high. The findings also revealed that target costing technique have impact on the performance of SMEs. The findings further revealed that the adoption of life cycle technique benefits SMEs. The study recommend Small and Medium Scale Enterprises in Kwara State should endeavor to adopt and stick to the modern management accounting techniques in order to benefit from the benefits that it comes with.
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