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IMPACT OF COST ACCOUNTING INFORMATION ON PRICE DETERMINATION Case study of some Nigerian manufacturing companies

ABSTRACT
This research study was conducted to determine the impact of cost
accounting information on price determination in some
manufacturing companies in Nigeria.

The objectives of the study
were to determine the components of manufacturing cost
information and also to identify the lapses therein. Literature review
on the topic was aimed at cost determination, cost control concept,
cost performance evaluation, direct and indirect cost and
fixed/variable cost.

Data collected were analysed using frequency
table and chi-square. The result of data analysed showed that cost
accounting information contribute a lot on price determination of
products.

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