Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia

Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia
Author :
Publisher : GRIN Verlag
Total Pages : 103
Release :
ISBN-10 : 9783346397379
ISBN-13 : 3346397378
Rating : 4/5 (378 Downloads)

Book Synopsis Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia by : Mohammed Abdulselam

Download or read book Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia written by Mohammed Abdulselam and published by GRIN Verlag. This book was released on 2021-04-29 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 4, , course: Cost and Accounting, language: English, abstract: This study attempts to investigate the degree of Adoption of cost and management accounting techniques in Selected Manufacturing companies in and around Addis Ababa, Ethiopia. Further, factors affecting the adoption of those techniques were examined. Finally, the perceived effect of adopting these techniques on the company’s operating efficiency and financial performance were evaluated. In doing so, Descriptive and explanatory research design were used for achieving multi-dimensional objectives of this study. Simple Proportional Allocation stratified sampling Technique was employed for determining the sample size from each stratum of manufacturing firms. Total sample of 91 manufacturing firms in and around Addis Ababa were included in this study & structured survey Questionnaires were distributed to each of them. Consequently, 65 usable Questionnaires were collected back and used for analysis and discussion of results. The finding of this study revealed that, currently selected Ethiopian manufacturing firms in study area are gradually adopting cost and management accounting techniques. In today’s competitive world of business, having accurate information is the key factor in distinguishing between the loser and the winner. Cost and management accounting embraces a range of techniques essential to all phases of product life cycle from providing reliable information for strategic decision making to managing construction and maintenance of costs.


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