THE IMPACT OF MANAGEMENT ACCOUNTING TECHNIQUES ON ORGANIZATIONAL DECISION MAKING

Abstract

The study examined the impact of management accounting techniques on organizational decisions and adopted a descriptive survey design. The purposive sampling method was used to choose the number of employees as the population of the study from the selected firm. The study was analyzed using Statistical Package for Social Sciences (SPSS). Findings from the study may be revealed that there is a significant relationship between cash flow analysis, marginal costing, and finally standard costing and organizational decision making. The study concluded that management accounting techniques as a significant impact on organizational decision making and recommend that; Management accounting techniques should always be utilized; It is necessary to apply managerial accounting techniques to make effective management decisions by the manufacturing organizations operating in Nigeria; Organizational decisions should be guided by the outcome of effective management accounting processes