ABSTRACT
In this work, efforts were made to know how the inefficient
application of cost accounting will affect the whole organization, performance
using Nigeria Breweries (NB) PLC as a case study. Data collected through the
use of personal interviews and questionnaires administered to the staff of the
company were compiled and analyzed in tables using percentage which will be
easily understood by the user so as to enable them appreciate its significance.
The following were made 1. the cost accounting information provides for
managers to work with is inadequate. 2. there were inaccuracy of recording
transaction. 3. the cost accounting section is neither adequately and
efficiently applied. 4. service department inefficiency in handling the costs
incurred by service departments, the cost these departments incur as part of
the total manufacturing costs are not efficiently and adequately charged to the
processing departments. It was recommended that the organization should make
sure that. a. There are cost accounting information provided for managers to
work with. b. Data should be recorded accurately c. A good Cost accounting
techniques or a combination of such should be applied adequately, and the
costing section / department has to be fully equipped and staffed to operate
the costing system. d. Cost incurred by service departments should be
appropriately charged to the production to build up total costs.
AMANZE, O (2021). Application Of Costing In Manufacturing Industries (A Case I Study Of Nigeria Breweries Plc Enugu). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/application-of-costing-in-manufacturing-industries-a-case-i-study-of-nigeria-breweries-plc-enugu-7-2
O, AMANZE. "Application Of Costing In Manufacturing Industries (A Case I Study Of Nigeria Breweries Plc Enugu)" Mouau.afribary.org. Mouau.afribary.org, 13 Jul. 2021, https://repository.mouau.edu.ng/work/view/application-of-costing-in-manufacturing-industries-a-case-i-study-of-nigeria-breweries-plc-enugu-7-2. Accessed 01 Nov. 2024.
O, AMANZE. "Application Of Costing In Manufacturing Industries (A Case I Study Of Nigeria Breweries Plc Enugu)". Mouau.afribary.org, Mouau.afribary.org, 13 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/application-of-costing-in-manufacturing-industries-a-case-i-study-of-nigeria-breweries-plc-enugu-7-2 >.
O, AMANZE. "Application Of Costing In Manufacturing Industries (A Case I Study Of Nigeria Breweries Plc Enugu)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/application-of-costing-in-manufacturing-industries-a-case-i-study-of-nigeria-breweries-plc-enugu-7-2