Marginal Costing and Organizational Performance in Nigeria Breweries Plc

Marginal Costing and Organizational Performance in Nigeria Breweries Plc

Marginal Costing and Organizational Performance in Nigeria Breweries Plc

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Abstract on Marginal Costing and Organizational Performance in Nigeria Breweries Plc

This study focused on the Marginal Costing and Organizational Performance in Nigeria Breweries Plc. Marginal costing techniques is an important tool for making managerial decisions to ascertain the most appropriate technique to be used in presenting costing information by management accountants to the organization stakeholders and evaluating the extent to which marginal costing affect the setting of pricing method. Relevant data were collected from both primary and secondary sources. Questionnaire was the main source of data collected, instrument employed, while data from various relevant publications constituted the sources of secondary data such as the questionnaires administered were sixty (60), chi-square was used to analyze the data. Two hypothesis were tested: 259>9.488 which shows that marginal costing techniques is the best techniques for short term decision making while the second hypothesis tested gave 248.6 > 9.488 which indicates that strict adherence to marginal costing technique enhance the profitability in manufacturing company. Based on the findings the study established that the marginal costing technique is one of the key aspects of the management accountant responsibilities. The management accountant ascertain whether the technique contributes to high quality decision making which help in reporting on marginal costing techniques to Nigerian Breweries Plc, and the extent to which reliance can be placed on the technique. The overall objective of any organization is to maximize profit and maximization the wealth of its shareholders. Based on the findings and conclusion arrived at in this study, its recommends that the practicing of marginal costing techniques identify relevant cost and provide information to management on effect of cost and revenue of charges in volume of output in the short run and to absorbed into product cost along with variable cost.



Contents                                                                                                          Pages

Title     Page                                                                                                                i

Certification                                                                                                                ii

Dedication                                                                                                                  iii

Acknowledgement                                                                                                      iv

Abstract                                                                                                                          v

Table of Contents                                                                                                        vi



1.1              Background of the Study                                                                                1

1.2              Purpose of Study                                                                                            4

1.3              Research Questions                                                                                        4

1.4              Statement of Hypothesis                                                                               5

1.5              Significance of Study                                                                                       6

1.6              Organization of the Study                                                                              7

1.7              Limitation and Scope of Study                                                                       7

1.8              Definition of Terms                                                                                          8

Reference                                                                                                                              10



2.1              Introduction                                                                                                     11

2.2              Application of Marginal Costing – Make or Buy Decision    22

2.3              Cost Behaviour                                                                                               24

2.4              The Treatment of Fixed Costs                                                                      28

2.5              Marginal Costing Techniques Versus Absorption

Costing Technique                                                                                                             32

2.6              Application of Marginal Costing Techniques                                           33

2.7              Decision Making with Limiting Factors And

Product Mix                                                                                                                        36

2.9              Problems of Marginal Costing                                                                    37

2.10          Current Literature Based on Each Relevant Variable,

Model and Theory                                                                                                            38

2.11          Basic Concept of Cost Accountancy                                                            40

2.12          Cost Accounting                                                                                             47

2.13          Contribution Margin                                                                                      56

2.14          Historical Background of Nestle Nigeria Plc                                            58

References                                                                                                                         62  




3.1              Introduction                                                                                                      63

3.2              Research Design                                                                                               63

3.3              Re-Statement of Research Questions                                                           64

3.4              Re-Statement of Research Hypotheses                                                       64

3.5              Population of the Study                                                                                 65

3.6              Sample and Sampling Technique                                                               65

3.7              Research Instruments                                                                                  66

3.8              Methods of Data Collection                                                                        67

3.9              Analytical Tools                                                                                             67

3.10          Reliability of Instrument                                                                                68

3.11          Validity of Instrument                                                                                     68






4.1              Introduction                                                                                                    69

4.2              Analysis and Interpretation of Data                                                         69

4.3              Testing of Hypotheses and Interpretation                                              83

4.4              Discussion of Tested Hypotheses                                                             85





5.1              Summary                                                                                                              86

5.2              Conclusion                                                                                                          87

5.3              Recommendation                                                                                              87

5.4              Suggestion for Further Studies                                                                      89

Bibliography                                                                                                                          90





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