ABSTRACT

The study investigated the effect of Cost Accounting Information on Product

Pricing. The statement of the problem, inaccurate cost data, and misleading of

accounting information have made the management of manufacturing firm sell

their product below the unit cost or sell their product at a high rate. The of

objectives of the study; to examine the impact of cost accounting information on

premium pricing of 7up Nigeria plc., to determine the effect of cost accounting

information on penetration pricing and to examine the effect of cost accounting

information on economic pricing. To achieve the objectives of the study, survey

research design was adopted. The researcher adopted primary data in getting the

required information. Out of 47 questionnaires issued to the respondents, 45

representing 96% were carefully filled and returned. In testing the hypothesis,

Ordinaiy Least Square Regression was used. The major findings reviewed that

cost accounting information has signflcant effect of premium pricing of 7up

Nigeria plc. The finding further reviewed that cost accounting information has

signficant effect of penetration pricing of 7up Nigeria plc. The study concludes

that the decision on price to tag on a product is based on the cost accounting

information prepared by accountant; f the information is not accurate it will have

either negative or positive effect on the product. The study recommends that every

organization should employ a qualffied competent staff to avoid wrong preparation

of cost information. The study also recommends that the pricing of a product

should be on cost accounting information prepared by an accountant and also an

organization should avoid any form of misleading information.