Cost Accounting As A Tool For Management Decision Making In A Manufacturing Company (A Study Of Beta Production Company Ughelli Delta State

ABSTRACT

 This study analyzed the cost accounting as a tool for management decision making in a manufacturing company. A study of Beta Glass production company UGHEIL Delta state, using primary and secondary data. Several statistical tools were used including tables, simple percentages, and descriptive statistics and ordinary least square based simple regression method of data analysis which was used to analyze the data and test the hypotheses formulated • The study also revealed that 13.407% of cost accounting information has signIcantIv effect on return on asset of Beta Glass Company. Also the study revealed that5.865% of cost accounting injbrmcttion has significant effect on profit margin of beta Glass Company. The study of recommendations among other things that the organization should analyze and evaluate cost accounting information in order to make binding decision and reliable managerial decision. In conclusion that potential inventors financial analysis government banks and other financial institution should examine and evaluate cost accounting information in order to make lasting accounting information decision that 4'ill help contribute to the success of its company