Comparative Analysis Of The Effect Of Marginal Costing And Absorption Costing Techniques On The Performance Of Manufacturing Companies In Nigeria (A Case Study Of Pz Nigeria Limited Aba)
ABSTRACT
This project focuses
on the comparative analysis of the effect of marginal costing and absorption
costing techniques on the performance of manufacturing company in Nigeria. The
research was carried out to ascertain the effect of the application marginal
and absorption costing techniques on the company's production, to estimate and
compare profit of firms that adopt marginal and absorption costing technique,
and also to determine the factors that influence production under marginal and
absorption cost accounting. The data collected for the study were analyzed,
tabulated and presented using Pearson's Product Moment Correlation. The result
of the analysis shows that using absorption costing technique increases the
profit margin of the company, while marginal costing technique does not
increase the profit margin of the company. And marginal costing technique
reduces the tax paid by the company, while absorption costing technique does
not reduce the tax paid by the company.
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OHUONU, E (2021). Comparative Analysis Of The Effect Of Marginal Costing And Absorption Costing Techniques On The Performance Of Manufacturing Companies In Nigeria (A Case Study Of Pz Nigeria Limited Aba). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/comparative-analysis-of-the-effect-of-marginal-costing-and-absorption-costing-techniques-on-the-performance-of-manufacturing-companies-in-nigeria-a-case-study-of-pz-nigeria-limited-aba-7-2
E., OHUONU. "Comparative Analysis Of The Effect Of Marginal Costing And Absorption Costing Techniques On The Performance Of Manufacturing Companies In Nigeria (A Case Study Of Pz Nigeria Limited Aba)" Mouau.afribary.org. Mouau.afribary.org, 02 Jul. 2021, https://repository.mouau.edu.ng/work/view/comparative-analysis-of-the-effect-of-marginal-costing-and-absorption-costing-techniques-on-the-performance-of-manufacturing-companies-in-nigeria-a-case-study-of-pz-nigeria-limited-aba-7-2. Accessed 01 Nov. 2024.
E., OHUONU. "Comparative Analysis Of The Effect Of Marginal Costing And Absorption Costing Techniques On The Performance Of Manufacturing Companies In Nigeria (A Case Study Of Pz Nigeria Limited Aba)". Mouau.afribary.org, Mouau.afribary.org, 02 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/comparative-analysis-of-the-effect-of-marginal-costing-and-absorption-costing-techniques-on-the-performance-of-manufacturing-companies-in-nigeria-a-case-study-of-pz-nigeria-limited-aba-7-2 >.
E., OHUONU. "Comparative Analysis Of The Effect Of Marginal Costing And Absorption Costing Techniques On The Performance Of Manufacturing Companies In Nigeria (A Case Study Of Pz Nigeria Limited Aba)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/comparative-analysis-of-the-effect-of-marginal-costing-and-absorption-costing-techniques-on-the-performance-of-manufacturing-companies-in-nigeria-a-case-study-of-pz-nigeria-limited-aba-7-2