ANALYSIS OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS OF MANUFACTURING COMPANIES IN ENUGU (A STUDY OF INNOSON NIGERIA LIMITED ENUGU)

Abstract The study focus on the analysis of management accounting in the decision making process of manufacturing companies in Enugu State ( a study of Innoson Nigeria Limited Enugu). However, specific objectives of the study: to examine the effect of management accounting and its application on managerial process, examine the impact of management accounting techniques adoption for planning, control and decision-making of Innoson and examine the impact of management accounting techniques on corporate standardization and competitiveness, with 92 staff strength while the sample size was 82. The study found out that management accounting and its application has effect on managerial process, management accounting techniques adoption for planning and control decision-making has impact on firm performance and management accounting techniques also has effect on corporate standardization and competitiveness. The study recommended that every organization needs the application of management accounting for effective managerial process, management accounting techniques should be adopted in organizations so as to improve their performance and management accounting techniques should also be adopted in organizations so as to improve corporate standardization and competitiveness.