Cost Accounting Information And Price Determination (A Case Study Of Nigerian Breweries Plc, Enugu)

COST ACCOUNTING INFORMATION AND PRICE DETERMINATION (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU)
ABSTRACT
Increased advancement in industrialization, engineering and general commerce has thrown a great challenge to managers.  There is increased competitions, and the survival of any company lies on the ability of the managers to apply the scare resources efficiently.
Efficient management of resources call for proper control of inventory and revenue therefore, effective system of costing and good pricing policy are central and pre-requisite for the survival and growth of any organization in the global economic village.
The topic “cost Accounting information and price determination’ is aimed at establishing how adequate accounting information can assist management in making sound pricing decision.
Many business organizations in Nigeria collapsed in the recent past because they could not break-even.  In periods of boo, manufactuers are able to show profits notwithstanding the leakages which pass unchecked but in periods of trade competition, concealed inefficiencies have to be tracked down and rigorous control must be exercised to ensure even modest margin of profit, there is not yet an agreed best method of costing products though, it may be helpful to recognize that cost allocations are being used to obtain a mutually acceptable price and not necessarily to portray cause- and effect relationship of cost incurrence.  But price determined from efficient traditional income statement approach and /or contribution margin approach will most probably approximate the price of the product to its value.
TABLE OF CONTENTS
TITLE PAGE
CERTIFICATION
DEDICATION
ACKNOLDGEEMENT
LIST OF TABLE
TABLE OF CONTENT
ABSTRACT
CHAPTER ONE
INTRODUCTION
1.1 Background of the study
1.2 Statement of problem
1.3 Objective of study
1.4 Research questions
1.5 Research hypothesis
1.6 Significance of the study
1.7 Background of the firm studied
1.8 Definition of term
 
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0 Costing method
2.1 The flow of cost in a manufacturing firm
2.2 Other theoretical work on cost and pricing
2.3 Limitation of cost oriented pricing
2.4 The nature of pricing problem and theories
2.5 Cost based pricing theories
2.6 Other variable that influence price determination
2.7 Pricing to achieve corporate objectives
CHAPTER THREE
RESEARCH METHODOLOGY
3.0 Research design
3.1 Area of the study
3.2 Population of the study
3.3 Sampling procedure
3.4 Instrument for data collection
3.5 Validity of the instrument
3.6 Reliability of the instrument
3.7 Method of administration of the instrument
3.8 Method of data analysis
CHAPTER FOUR
DATA PRESENTATION
4.0 Test of hypothesis
4.1 Analysis and interpretation of responses
CHAPTER FIVE
DISCUSSION, IMPLICATION, AND RECOMMENDATIONS
5.1 Discussion of results
5.2 Recommendations
5.3 Conclusion
References

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