APPLICATION OF .MANAGEMENT ACCOUNTS AS A TOOL FOR DECISION MAKING IN A BUSINESS ORGANIZATION WITH RESPECT TO PROFITABILITY (A CASE STUDY OF: CUSSON NIG LIMITED) ABA.
TABLE OF CONTENT
Certification .\ -
Dedication
Acknowledgemest –
Table of Content
List of Table
Abstract
ill
IV
v
CHAPTER ONE: INTRODUCTION
l
1.1. Background of the study - 1-5
1.2. Statement of the Problem - 5
1.3.· Objectives of the Study - 6
1.4. Research Questions 6-7
1.5. Research Hypothesis 7
1.6. Significant of the Study - 7-8
i
1.7. Limitation of the Study 8-9
h
1.8. Definition of the terms 9
CHAPTER TWO: REVIEW'OF RELATED LITERATURE
2.0. Preamble 10
Various Business Decision and their impacts
11-12
The need for Accounting in Business Decision
12-15
Accounting Tools for Decision Making
15-16
Cost and thLirApplication in Decision
16-33
Budgeting How it Aids Decision Making
34-38
2.1.
.... ~""
2.2.
2.3 .
2.4.
2.5.
2.6. Financial Contribution to Decision Making - 38-39
2.7. Accounting for Management 39-41
CHAPTER THREE: RESEARCH METHODOLOGY
3 .1.
3.2.
Research Designs
Area of Study
42
43
3 .3.
Population of the Study
43
3.4.
Sample and Sampling Technique
43-44
3. 5.
Collection of Data
45
3. 6.
Data Collection Instrument
45
3. 6 .1.
Oral Interview
45
3.6.2.
Questionnaire
45-46
3.6.3.
Validity and Reliability of Instrument
-
46-47
3.7.
Data Analysis Technique
47-49
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CHAPTER FOUR: PRESENTATION OF DATA ANALYSIS AND
HYPOTHESIS TESTING
4 .1. . Presentation of Data
4 .1.1. Presentation of Questionnaire distributed
4.2. Analysis of Data
4.2.1. Demographic Profile of Respondents -
i
4.2.2. Analysis of Research Questions -
4.2.3. Analysis of Research Hypothesis
4.3. Hypothesis of Testing
4.3.1. Testing for Hypothesis I (Ho1) -
4.3.2. Testing for Hypothesis 2 (Ho2) -
_1
50
50-51
51
51-57
58-66
- h 66-70
70
70-72
72-74
CHAPTER FIVt: SUMMARY, CONCLUSION ANDRECOMMENDATION
5. 0. Introduction 75
5 .1. Summary 75-76
5.2. Conclusion 76
5 .3. Recommendation 77
Reference. Appendix. Questionnaire.
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. ~· .... -~
I
LIST OF TABLE
Table 4.1. Presentation of Questionnaire distribution 50
_+-
,, Table 4.2. Validity of Collected Questionnaire 51
Table 4.3. Sex of Respondents 52
Table 4.4. Age of Respondents 52-53
Table 4.5. Marital Statusof Respondents - 53
Table 4.6. Educational Qualification of Respondents 54
Table 4.7. Respondents' years of workingExperience - 54-55
Table 4.8. Respondents' years of service in Pz Cussons Plc Aha. 55-56
Table 4.9. Staff levelof Respondents 56
i
!'/ Table 4.10. Department of Respondent 56-60
Table 4.11. Research Question3 60-63
Table 4.12. Question 4 - 63-64
Table4.13. Question 5 - 64-65
'.\
Table 4.14. Question 7 - 65-66
Table 4. 15. Question 8A- 66-67
Table 4.16. QuesJion 8B - 67-68
Table 4.17. Research Hypothesis Question9A 68-69
Table 4.18. Question 9B - 69-70
Table 4.19. Contingency table showingdata obtained for hypothesis 1 (Ho1) 70
Table 4.20. Computation of Chi-Square (X2) for 1 (Ho1) - 71-72
I
~ Table 4.21. Contingency table showing data obtainedfor hypothesis 2 (Ho2) 73
Table 4.22. Computation of Chi-Square (X2) for hypothesis 2 (Ho2)- 73-74
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AJAERE, / (2020). APPLICATION OF .MANAGEMENT ACCOUNTS AS A TOOL FOR DECISION MAKING IN A BUSINESS ORGANIZATION WITH RESPECT TO PROFITABILITY (A CASE STUDY OF: CUSSON NIG LIMITED) ABA.. Repository.mouau.edu.ng: Retrieved May 21, 2024, from https://repository.mouau.edu.ng/work/view/application-of-management-accounts-as-a-tool-for-decision-making-in-a-business-organization-with-respect-to-profitability-a-case-study-of-cusson-nig-limited-aba
/08/1164, AJAERE. "APPLICATION OF .MANAGEMENT ACCOUNTS AS A TOOL FOR DECISION MAKING IN A BUSINESS ORGANIZATION WITH RESPECT TO PROFITABILITY (A CASE STUDY OF: CUSSON NIG LIMITED) ABA." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 17 Mar. 2020, https://repository.mouau.edu.ng/work/view/application-of-management-accounts-as-a-tool-for-decision-making-in-a-business-organization-with-respect-to-profitability-a-case-study-of-cusson-nig-limited-aba. Accessed 21 May. 2024.
/08/1164, AJAERE. "APPLICATION OF .MANAGEMENT ACCOUNTS AS A TOOL FOR DECISION MAKING IN A BUSINESS ORGANIZATION WITH RESPECT TO PROFITABILITY (A CASE STUDY OF: CUSSON NIG LIMITED) ABA.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 17 Mar. 2020. Web. 21 May. 2024. < https://repository.mouau.edu.ng/work/view/application-of-management-accounts-as-a-tool-for-decision-making-in-a-business-organization-with-respect-to-profitability-a-case-study-of-cusson-nig-limited-aba >.
/08/1164, AJAERE. "APPLICATION OF .MANAGEMENT ACCOUNTS AS A TOOL FOR DECISION MAKING IN A BUSINESS ORGANIZATION WITH RESPECT TO PROFITABILITY (A CASE STUDY OF: CUSSON NIG LIMITED) ABA." Repository.mouau.edu.ng (2020). Accessed 21 May. 2024. https://repository.mouau.edu.ng/work/view/application-of-management-accounts-as-a-tool-for-decision-making-in-a-business-organization-with-respect-to-profitability-a-case-study-of-cusson-nig-limited-aba