Abstract
This research work is aimed at highlighting the role played by Cost accounting information to the planning, control and decision making process of the management of an organization using Nigeria bottling company (NBC) as a case study. The researcher has used both descriptive and analytical methods which suit the nature of the present study which is mostly based on field work and the theoretical underpinnings. A group of previous studies related to the subject of the study have been utilized in the construction of study tools (questionnaires) which have been distributed the Nigeria Bottling Company, Lagos state. The study targeted accounting costs, accountants, auditors and managers of financial department’s in industrial companies. Data analysis through the Statistical Package for Social Sciences (SPSS) was the use of scientific statistical methods “Frequencies and percentages, SMA, Standard deviation, t-test, Cronbach's alpha test. The results indicate that the cost of the accounting system applied in industrial companies provides quality accounting information; there is an impact of this information on the pricing decision-making; there are areas in which pricing decisions much depend on the information provided by the cost accounting systems. This study contributes to the literature by providing an analysis of the role of cost information in pricing decisions within industrial companies in Nigeria.
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