Relevance Of Cost Accounting Techniques On Performance Of Small Scale Manufacturing Enterprise (A Survey Of Small Scale Enterprises In Umuahia Metropolis')

ABSTRACT

 This study sought to establish the Relevance of Cost Accounting Techniques on Corporate Performance of Small scale Manufacturing Enterprises. Data were collected for the study using questionnaires and the data collection were analyzed, tabulated and presented using table and simple percentage. The hypotheses were tested using simple regression. In review of literature, various contributions which were made by remarkable authors and scholars were cited and considered which form the secondary data. Form this study, the result of analysis shows that cost accounting techniques is relevance on corporate performance of a small scale manufacturing enterprise and forms the basis of sound management decision. On recommendation, the small scale manufacturing enterprises will find cost accounting techniques necessary for profit planning by breakeven and profitability analysis and performance between different alternative decisions including whether to accept or reject an investment portion.