An Evaluation Of Management Accounting Techniques On Organization Decision Making Process

(A CASE STUDY OF CADBURY NIGERIA PLC, IKEJA, LAGOS) ABSTRACT This project work attempts to evaluate the management accounting techniques used by the manufacturing company (A case study of Cadbury Nigeria, PLC) on decision making process. Lists of traditional and modern management accounting techniques were identified and the extent of their use was evaluated. Some of the techniques evaluated are; make or buy decision, opportunity cost, relevant cost, incremental cost, just-in-time, inventory management, budgeting, standard costing (variance analysis) cost-volume-profit analysis; activity base…