Project Topic:

EFFECT OF ACCOUNTING INFORMATION ON DECISION MAKING PROCESS

Project Information:

 Format: MS WORD ::   Chapters: 1 - 5 ::   Pages: 62 ::   Attributes: Questionnaire, Data Analysis,Abstract  ::   1,822 people found this useful

Project Department:

ACCOUNTING UNDERGRADUATE PROJECT TOPICS, RESEARCH WORKS AND MATERIALS

Project Body:

CHAPTER ONE

1.0   INTRODUCTION

        This research work on the effect of accounting information on decision making process, a study of Nigeria breweries Plc, Nite Mile Corner Enugu on the effect that accounting information exert in improver the decision making process of a company with reference to Nigeria breweries Plc Nite Mile Corner Enugu.

        Decision making is simply making a choice out of several alternative or it is the process of studying and evaluating two or more available alternatives leading to a final choice.

  1. Background of Study

With the view of being independence, Nigerians has the view of a better tomorrow. We were able to feed ourselves and provide ourselves with social, economic and political endeavor. Subsequently our hopes seemed unattained which made the country becomes as strong as the Iroko tree. The idea had, was that it would be worst for Nigerians to our economic adverse situation raising its ugly head. This economic crisis has made financial institution industries (large or small scale) go into distress at alarming rate and those who service this financial problem has form the onset prepared his/her firm against this ugly situation by mapping out all kinds of straggles example increase in price of this goods, adopts favorable production tool, engage in marketing etc.

Any business, firm, establishment that wants to survive this present day bad economy in Nigeria which must make a right decision, map out a good and competitive strategies to carry out his/her business successful. The price of any convincible item from garri and bread to electronic and educational items not to talk of the life wire of every man standing that is petrol which has presently made life unable for the adjust.

The economy is really in direst acts, the era of mile thumb is employing it, is a sure way final abysmaky. Organizing human and natural resources intricately are the problems of various organization effective planning and decision making process. Other factors such as stage flat iron taxation, economic and political empowerment this research accounting cost accounting as well as management accounting. There are other branches of accounting that would be favorable “Financial Accounting” is that part of accounting which cover the classification and recording at actual transactions of an entitling in monetary terms in accordance with established concepts principles of accounting standards and legal requirements. It involved metamorphosed into a very complex web of inter-grated financial information system which modern organization cannot do without.

It presents a broader, more overall view of the organization with primary emphasis upon classification according to type of transaction rather than the cost and management accounting emphasis on functions, activities, products and process and internal planning control. Cost accounting and management accounting are very much intrinsically inter that is to say that the different between the two superficial so that definition of management accounting is the provision of information require by the management for use, identifying, presenting and interpreting of information used for;

  1. Formulating strangely   
  2. Planning and controlling activities
  3. Decision taking
  4. Optimizing the use of resources
  5. Disclosure to shareholder and other external to entity
  6. Disclosure to employees
  7. Safe guiding assets

There are various ways one can involves or participate in management to that there is effectiveness.

  1. Formulating of plans to meet objectives (strategic planning).
  2. Formulation of short term operation plans (budgeting profit planning).
  3. Acquisition and use of finance
  4. Reviewing and reporting on systems and operations
  5. Corrective measures to bring plans and results.
  6. Communication of financial and operating information.

Cost accounting as the part of management accounting which establishes budget and standard cost of operations, department or products and the analysis of variance profitability or social use of funds.

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