MANAGEMENT ACCOUNTING PRACTICES AND THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANY IN NIGERIA

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Summary

The study focused on the effect of management accounting practices on the financial performance of manufacturing companies. To achieve the broad objective of the research, the study raised four research questions, four objectives and four hypotheses which specifically attempted to ascertain the effect of management practices such as costing techniques, performance evaluation system, information for decision making and strategic analysis on organizational performance. The study targeted a sample of two hundred (200) respondents which were employees of twenty-five (25) firms in the manufacturing sector, in which a total of 200 questionnaires was distributed and a total of two hundred (200) questionnaires was filled, retrieved, cleaned and used for this study. The data collected was analyzed using SPSS version 20.0 and Eview 10, descriptive statistics was used to present the results while regression test was employed to make findings on the research hypotheses.

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