ABSTRACT
This project is on “Cost Control in Practice in Small Scale Enterprises” with special reference to selected Bakery Ozoro. Chapter one deals with background of the study, statement of the problem, objectives of the study, significance of the study, scope of the study and limitation of the study. Chapter two is literature review where authorities in the field of cost accounting were discussed. Chapter three contained the methodology of the research under this chapter the method employed to source for data is both primary and secondary source. The statistical tool employ is the use of table and simple percentage. Chapter four based on data presentation and analysis of result while chapter five entails the summary of findings, conclusion and recommendations. The researcher discovered the organization incur idle time and the cost of idle time are included in the cost of production, therefore he recommends that management of the organization should ensure that plants and machinery be checked regularly by way of continues servicing so as to reduce cases of idle time in the cost of operation in the organization.
TABLE OF CONTENTS
Title i
Approval ii
Certification iii
Dedication iv
Acknowledgement v
Abstract vi
Table of content viii
CHAPTER ONE: Introduction
Background of the study 1
Brief History of the Organizations 2
Statement of the Problem 3
Objectives of the Study 3
Research questions 4
Significance of the study 4
Scope/Limitation of the study 4
Limitation of the Study 5
Operational definition of terms 5
CHAPTER TWO: Literature Review
Introduction 7
Cost Accounting Information as a Means for
Management Efficiency 7
Costing Methods and Techniques 8
The Importance of Cost Accounting System and Techniques 10
Summary of Literature Review 11
Classification of Costing 12
Idle Time 14
Overhead Absorption 15
Wastes Material 16
CHAPTER THREE: Research Methodology
Introduction 17
Sources of Data Collection 17
Population of the study 17
Sample size 17
Research Design 18
Instrument for Data Collection 18
Method of data analysis 19
Reliability of the Instrument 18
Validation of the Instrument 18
Method of data collection 19
CHAPTER FOUR: Data Presentation and Analysis
4.1 Introduction 20
4.2 Data Presentation and Analysis 20
CHAPTER FIVE: Summary, Conclusion and Recommendations
5.1 Introduction 30
5.2 Findings 30
5.3 Conclusion 31
Bibliography 32
Appendix 33
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