ABSTRACT
The study analyzed the perceived service
quality relationship with customer retention and repurchase intention among
frozen food dealer in Abia state, Nigeria. Primaiy data was used for the study.
Data were obtained from 52 respondents in the studied manufacturing company
using a well structured questionnaire. Data was analyzed using mean scores,
Pearson product moment correlation coefficient and simple regression analysis
technique. The study had shown that standard costing technique positively and
significantly influenced profitability level of manufacturing companies in
Nigeria and that standard costing in Nigeria breweries plc Ama eke in Enugu
state correlated with the profitability in the companies. Therefore efficient
application of standard costing enhanced the profitability of manufacturing
companies in Nigeria. The study further showed that standard costing techniques
and principles are adopted and practiced in Nigerian manufacturing company
through keep acounting records and in making decisions on business transaction
of the company. The use of standard costing was useful in the company as it
improved the profits made in the company. Stocks are valued at standard costs
in manufacturing companies in Nigeria. The study concluded that V application
of cost accounting in manufacturing companies in Nigeria influences the
profitability level of the company. The study recommended that strict adhesion
to standard costing of products should be maintained in manufacturing companies
in Nigeria in other to ensure consistent profitability of the companies.
NWORGU, A (2021). Effect Of Standard Costing On Profitability Of Manufacturing Companies (A Case Study Ama Brewery,Eke, Enugu State.. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-standard-costing-on-profitability-of-manufacturing-companies-a-case-study-ama-breweryeke-enugu-state-7-2
AMARACHI, NWORGU. "Effect Of Standard Costing On Profitability Of Manufacturing Companies (A Case Study Ama Brewery,Eke, Enugu State." Mouau.afribary.org. Mouau.afribary.org, 23 Nov. 2021, https://repository.mouau.edu.ng/work/view/effect-of-standard-costing-on-profitability-of-manufacturing-companies-a-case-study-ama-breweryeke-enugu-state-7-2. Accessed 31 Oct. 2024.
AMARACHI, NWORGU. "Effect Of Standard Costing On Profitability Of Manufacturing Companies (A Case Study Ama Brewery,Eke, Enugu State.". Mouau.afribary.org, Mouau.afribary.org, 23 Nov. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-standard-costing-on-profitability-of-manufacturing-companies-a-case-study-ama-breweryeke-enugu-state-7-2 >.
AMARACHI, NWORGU. "Effect Of Standard Costing On Profitability Of Manufacturing Companies (A Case Study Ama Brewery,Eke, Enugu State." Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-standard-costing-on-profitability-of-manufacturing-companies-a-case-study-ama-breweryeke-enugu-state-7-2