COST ACCOUNTING AND ITS APPLICATION TO MANAGEMENT PLANNING, CONTROL AND DECISION MAKING (A Case Study of Nigeria Bottling Company (NBC) Kaduna)

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ABSTRACT

This research work is aimed at highlighting the role played by Cost accounting information to the planning, control and decision making process of the management of an organization using Nigeria bottling company (NBC) as a case study. If identify the different costing techniques and methods available, the type of information produced by an accountant and how each information fits into the information need of management as stated in the alternative and as discovered by the researcher through questionnaire and personal interviews. That is, the prospect of a manufacturing company Endeavour is to found out, that for any organization to be successful, there must be accounting department to prove timely, adequate, relevant and correct information regarding the cost of products, processes and general running of the firm and fix selling price for products and services. An independent accountant and cost accountant need to be present for possible production of relevant information.

TABLE OF CONTENTS

Title page – – – – – – – – i
Declaration – – – – – – – – – ii
Approval – – – – – – – – – iii
Dedication – – – – – – – – – iv
Acknowledgement – – – – – – – v
Table of contents – – – – – – – – vi
Abstract – – – – – – – – – vii
Table of contents – – – – – – – – viii

CHAPTER ONE
Introduction
1.0 Introduction – – – – – – – – 1
1.1 Background of the study – – – – – – 1
1.2 Statement of study – – – – — – 2
1.2 Objectives of the study – – – – – – 3
1.3 Research Hypothesis – – – – – – 4
1.4 Significance of the Study – – – – – 4
1.5 Scope of the study – – – – – – – 5
1.6 Historical Background of NBTE – – – – 5

CHAPTER TWO
Literature Review
2.1 Introduction – – – – – – – – 7
2.2 Meaning of cost accounting – – – – – 8
2.3 Planning and the application of cost accounting – – 9
2.4 Control and cost accounting – – – – – 15
2.5 Standard cost as a tool for control – – – – 19
2.6 Decision making – – – – – – – 24
2.7 The decision making process – – – – – 25

CHAPTER THREE
Research Methodology
3.0 Introduction – – – – – – – – 29
3.1 Population and Sample Size – – – – – 29
3.2 Sampling Techniques – – – – – – 30
3.3 Sources and Method of Data Collection – – – 30
3.4 Method of Data Analysis – – – – – – 31
3.5 Justification for the Choice – – – – – 31

CHAPTER FOUR
Data Analysis and Interpretation
4.0 Introduction – – – – – – – – 32
4.1 Data Presentation – – – – – – – 32
4.2 Analysis of Questionnaire – – – – – 33
4.3 Testing Hypothesis – – – – – – 41
4.4 Summary of findings – – – – – – 41

CHAPTER FIVE
Summary, Conclusion and Recommendations
5.1 Summary – – – – – – – – 43
5.2 Conclusion – – – – – – – – 44
5.3 Limitation of the Study – – – – – – 45
5.4 Recommendations – – – – – – 46
Bibliography – – — – – – – 48

CHAPTER ONE

1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
The main theme of this project is to bring to highlight the importance of costing to the existence of any organization, using the Nigeria Bottling company as a case study.

Every activity and operation of an organization involves cost. In view of this, I intend to discuss the objectives, principles, techniques and methods of costing relating to the analysis and gathering of cost information for planning, control and decision making.

It must be emphasized, that the existence of a sound well organized basic costing system is fundamental to whatever use is made of the information whether for routine cost ascertainment purposes or for a one – off decision.

Decisions depend on financial factors therefore it is of utmost importance that proper costing methods and techniques suitable for an organization operations to be ascertained, adopted and operated effectively and religiously throughout the organizations` process and operations.

In essence, organization are established for a defined purpose which objective can only be seen or shown to the world by the output (product) it produces. For there to be an output the most necessary is the input. Inputs do not come for free; payments have to be made on them. Taking the Nigerian Bottling Company (NBC) as a case study, it needs inputs in the form of raw materials, labour etc. to produce goods (soft drink) and payment must be made for these inputs, this boils down to cost.

1.2 STATEMENT OF THE PROBLEM
In the past, many companies have witnessed considerable lapses and increasing changes in management disciplines. Costing an important element in the overall operation of an organization through the provision of relevant information about cost is one of the problems organizations are facing. Because there are no satisfactory requirements to maintain detailed cost records, some small firms keep only traditional financial accounts and prepare cost information in an ad-hoc-fashion. In all but small firms this approach is likely to be unsatisfactory.
There is a vast range of systems in operation ranging from simple analysis to computer based accounting systems incorporating standards, variance analysis and the automatic production of control and operating statements. These different costing methods are meant to suit different organization the adaptation of the wrong method, for a company will constitute a problem instead of a solution. Also poor or inadequate knowledge of a particular method of costing has constituted problems for many firms.