ACCOUNTING INFORMATION AS A TOOL FOR DECISION MAKING· IN SMALL-SCALE BUSINESS IN NIGERIA (A STUDY OF ANAMMCO ENUGU)

ABSTRACT

This research work is  on the impact of accounting information  on decision making process, with a  particular reference to the Anammco Ltd Enugu. The research was geared towards understanding  the operations in  Anammco Ltd with an emphasis on decision  making process. The problems,  prospects and implications   of the program were also examined. The objective of the study is therefore to expose to various  departments the proper way   to   embark   on   effective   accounting   information.      Forty questionnaires were distributed   of which thirty  were completed   and   return using stratified  random sampling. Also related literatures  dealings  with  the impact  of  accounting  information   were  examined.    Some  personnel     of Anammco   Ltd were  interviewed,   and   secondary data were obtained   from books. The data  collected were later  analysis  and interpreted.  From the study,   it was   discovered   that  accounting  information   is  an  important   aspect of management policy, for higher  productivity,  efficiency and increased performance,   though  it involves a huge financial   obligation. Various  organizations    should  therefore  try  and  embark  on  accounting information on decision  making for successful running of their organization  

TABLE OF CONTENT

Title  

Declaration ﾿

Certification ﾿

Dedication ﾿

Acknowledgement ﾿ v

Table of content ﾿

Abstract ﾿

CHAPTER  ONE ﾿

Introduction ﾿

1.2    Statement   of the problems ﾿ 4

1.3    Research Question ﾿ 5

1.4    Objective    - ﾿ 6

1.5    Limitations   of the Study ﾿ 6

1.6    Research Hypotheses    -                                                                    7

1. 7    Significance  of study                                                                           7

1.8    Definition   of terms                                                                              9

CHAPTER TWO

2.0     Literature  Review                                                                                11

2.1    Accounting  Definition                                                                          12

2.2      Brief   history  on the development  of the company  Anammco  -     13

2.3    Accounting  nature                                                                                14

2.4    Accounting  objectives  -                                                                      15

2.5    Value of information   related to decision making  process   -         16

26      The impact   of accounting   on  the Anammco   Ltd                               18 

2.10.4 ﾿ Finds  flows analysis    - ﾿ 32

2.10.5 ﾿ Cost and management accounting information ﾿

﾿ tool techniques and models for decision making ﾿ 34

2.10.6 ﾿ Cost classification ﾿ 35

2.10.7 ﾿ Cost volume project analysis ﾿ 36

2.10.8 ﾿ Linear  programming and other types of costing analysis ﾿ -          37

2.10.9 ﾿ Summary  of the chapter ﾿ 41

CHAPTER THREE

3.1. ﾿ Research Methodology - ﾿ 42

3.2 ﾿ Research Design ﾿ 42

3.3 ﾿ Area and population  of study ﾿ 43

3.4 ﾿ Use of Sampling  Techniques ﾿ 44

3.5 ﾿ Instrument of data collection ﾿ 44

3.6 ﾿ Validation  of the instrument ﾿ 44

3.7 ﾿ Methods  of the instrument ﾿ 45

3.8 ﾿ Method of Data Analysis ﾿ 45

CHAPTER FOUR

4.0 ﾿ Presentation   of data ﾿

4.1 ﾿ Analyzing data ﾿ 47

4.2 Interpretation   of data

4.3 ﾿ Test of hypothesis

CHAPTER  FIVE

5.0    Summary  and conclusion                                                                   61

5.1 ﾿ Discus of findings ﾿ 61

5.2 ﾿ Conclusion  - ﾿ 62

S.3 ﾿ Recommendations ﾿ 63

5.4 ﾿ Suggestions  for further ﾿ study ﾿ 64

Reference    -                                                                                                  65

Questionnaire                                                                                                  67