MANAGEMENTS ACCOUNTING TECHNIQUES IN MANUFACTURING FIRMS

ABSTRACT

This project  attempts to establish  the vital role which  management  Accounting techniques play in manufacturing  firms  , A case study of Nigeria breweries plc. ,Aba. The problem addressed under this topic were the impact of management Accounting techniques on firms profitability, decision making and management information. This study is significant, as it will help to reduce the risk involved in decision making. Literature review  was done to know what other writers are saying about the topic. The study covered only one manufacturing firm in Aba Nigeria Breweries  Plc, Aba , which has a total work force of 340 employees, 184 employees were selected for saying about through probability based on sampling techniques. The instrument for data collection were  mainly oral interview and questionnaire which was distributed among the categories of staff in the company in all 100 questionnaire , were returned and to test the hypotheses and insinuating the research findings.

-FINDING: In hypotheses one, it was established that profit maximization is the major objective of manufacturing the application of management accounting techniques. Hypotheses two, revealed that junior staff does not participate on decision- making of companies as they do not possess the skill to meet the challenges of such decisions. Hypotheses three and four revealed that communication network between accounting techniques and management can help greatly to ensure industrial peace. And that success of manufacturing firms is dependent on the information provided by management accountants.

-CONCLUSION: based on the finding one can conclusively affirm that management accounting employ management accounting techniques.

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