An Evaluation of Cost Accounting as a Tool for Managerial Decision Making (A Case Study Nigerian Bottling Company Plc, Plant Industry Ilorin)

TABLE OF CONTENT

Certificate                                                                                                                                   i

Dedication                                                                                                                    ii           

acknowledgement                                                                                                      iii

Table of content                                                                                                          v

CHAPTER ONE

INTRODUCTION                                                           

1.1    Introduction                                                                                                      1            

1.2    Statement of the Research Problem                                            3            

1.3    Objective of the Study                                                                     5            

1.4         Significance of the Study                                      6                 

1.5    Research Question                                                        7

1.6    Scope and Limitation of the Study                          9    

1.7    Plan of the Study                                                                        9    

1.8    Definition of the Key Terms                                                    11

CHAPTER TWO

LITERATURE REVIEW      

2.0         Historical of Nigeria Bottling Company PLC           14     

2.1    Decision-Making in Management                                  18

2.2         Cost Volume Profit (Break-Event) Analysis

Model                                                                                                            20  

2.3    Limitation of the Model                                                                  21          

2.4    Decision under Certainty, Uncertainty and

Rise                                                                                                                                22

2.5    Role of decision models                                                           23

CHAPTER THREE     

RESEARCH METHODOLY              

3.1    Method of Data Collection                                       25                                                                                                                              

3.2    Population and Sample Size                                                           29                               3.3    Sample and Sampling Technique                             30          

3.4    Method of Data Analysis                                                                 31

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS      

4.1    Discussion of the Analysis                                                33          

4.2    Discussion of Finding                                                                        37

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION        

5.1    Summary of Finding                                                           38        

5.2    Conclusion                                                                                                         39

5.3    Recommendation                                                                              40

Bibliography                                                                                                43

Appendix                                                                                                                     45

Questionnaire                                                              46

CHAPTER ONE

1.1    INTRODUCTION                                                                 

The accounting system is major qualitative information acquired in almostevery organization for and it, therefore, provides information for the three broad purposes namely as internal reporting to managers for use, in planning and control routine operation and non-routine operation, formulation or major plan and polices and lastly the external reporting to stock-holders, government, debenture holder and other outside parties. Therefore the managers depends largely upon quality and quantity of data received. Thus, information flows in the management information system too by influence the effectiveness of decision making.