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, manufacturers 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.
LIST OF TABLES
2.0.1 A simple cost statement showing profit
2.0.2 A summary of cost in the brewing house
2.0.3 A summary of cost in the celiar
2.0.4 A summary of cost in the Filtration
2.0.5 A summary of cost in the Bottling center
2.0.6 A summary of cost in engineering cost center
2.0.7 Total cost for production department
3.0.1 Estimated cost of brewing star lager bee
4.0.1 The pricing policy of the company personnel
4.0.2 The Relationship between marginal costing and costing method
4.0.3 Cost method adopted
4.0.4 Application to full absorption costing
4.0.5 Other considerable factors
4.0.6 Effect of competitors price of bee
4.0.7 Basis of pricing decision
4.0.8 Effect of government legislation on their pricing policy
4.0.9 Fixed or Determined selling price of the products
4.1.0 Effect of market forces on pricing decision
4.1.1 Contingency table (function of costing information).
TABLE OF CONTENTS
Title page
Certification
Dedication
Acknowledgement
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
2.1 Costing method
2.2 The flow of cost in a manufacturing firm
2.3 Other theoretical work on cost and pricing
2.4 Limitation of cost oriented pricing
2.5 The nature of pricing problem and theories
2.6 Cost based pricing theories
2.7 Other variable that influence price determination
2.8 Pricing to achieve corporate objectives
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research design
3.2 Area of the study
3.3 Population of the study
3.4 Sampling procedure
3.5 Instrument for data collection
3.6 Validity of the instrument
3.7 Reliability of the instrument
3.8 Method of administration of the instrument
3.9 Method of data analysis
CHAPTER FOUR
DATA PRESENTATION
4.1 Test of hypothesis
4.2 Analysis and interpretation of responses
CHAPTER FIVE
DISCUSSION, IMPLICATION, AND RECOMMENDATIONS
5.1 Discussion of results
5.2 Recommendations
5.3 Conclusion
References
Bibliography
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CITE THIS WORK
(2015, 11). Cost Accounting Information And Price Determination (a Case Study Of Nigerian Breweries Plc, Enugu).. ProjectStoc.com. Retrieved 11, 2015, from https://projectstoc.com/read/6770/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-3807
"Cost Accounting Information And Price Determination (a Case Study Of Nigerian Breweries Plc, Enugu)." ProjectStoc.com. 11 2015. 2015. 11 2015 <https://projectstoc.com/read/6770/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-3807>.
"Cost Accounting Information And Price Determination (a Case Study Of Nigerian Breweries Plc, Enugu).." ProjectStoc.com. ProjectStoc.com, 11 2015. Web. 11 2015. <https://projectstoc.com/read/6770/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-3807>.
"Cost Accounting Information And Price Determination (a Case Study Of Nigerian Breweries Plc, Enugu).." ProjectStoc.com. 11, 2015. Accessed 11, 2015. https://projectstoc.com/read/6770/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-3807.
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