The Impact Of Cost Accounting Techniques On Performance Of Small Scale Manufacturing Enterprises (A Study Of Selected Block Manufacturing Industries In Abia State)

ABSTRACT

This study focuses on the Impact 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 hypothesis were tested using Chi-Square (X2 ) at x =0.5 significant level with a sample of thirty based on the questionnaire returned. in review of literature, various contributions which were magic by remarkable authors and scholars were cited and considered which form the secondary data. From this study, the result of analysis shows that cost accounting technicians has a significant impact on corporate performance of a small scale manufacturing enterprise and forms the basis of sound management decision. On recommendation, the' Block manufacturing enterprises will find cost accounting techniques necessary for profit planning by breakeven in profitability analysis and performance between different alternative decisions including whether to accept or reject an investment option.