COST ACCOUNTING INFORMATION AND PRODUCT COSTING IN SELECTED PAINT MANUFACTURING COMPANIES PORT HARCOURT
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ABSTRACT
The study examine cost accounting information and product costing in selected paint manufacturing companies Port Harcourt, This study was undertaken majorly to determine the usefulness of cost accounting information in paint manufacturing companies in Port Harcourt. Specific objectives of the study are: To examine the relationship between cost accounting information and product costing in some selected paint manufacturing companies in Port Harcourt, To ascertain other factors influencing product costing in paint manufacturing companies in Port Harcourt. Concerning methodology for this study, the major instrument used for this study is the questionnaire and interview. The questionnaire was structured in a five-like scale measuring attitude of Strongly Agreed, Agreed, Undecided, Disagree and Strongly Disagreed. The surveys research method was used for this study. The survey research design through the administration of questionnaires was used for the study. The population of study consists of the entire staff of Saclux and and Swan paint factories, Port Harcourt, Rivers state. The Convenient sampling technique was used in selecting 32 staff of saclux and swan paint factories Port Harcourt. Having gathered the data through the administration of questionnaire, the collected data will be coded, tabulated, and analyzed according to the research question and hypothesis. In order to analyze the data collected effectively and efficiently for easy management and accuracy, the simple percentage method was the analytical tools used for this research project and a sample size of thirty-two (32) will be represented by 100% for easy analysis of the responses. Also, Correlation statistical analytical method will be used in the research work. The study has the following findings; Cost accounting is very essential in paint manufacturing. It is expected that findings from this study will help manufacturing companies in Nigeria to see areas of shortfall and remedial solutions. Managers of such firms especially paint manufacturing companies will benefits from the study as they will have more understanding on cost information system and product costing.
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