THE APPLICATION OF COST ACCOUNTING TO MANAGEMENT PLANNING, CONTROL AND DECISION MAKING (A CASE STUDY OF COCA COLA BOTTLING COMPANY)

ABSTRACT  
This research work is aimed at highlighting the role played by cost accounting information in the planning, control and decision making process of the management of an organization using Nigerian Bottling Company (NBC) as a case study. To identify the different costing techniques and methods available, the type of information produced by an accountant and how each information fits into the information need of management as stated in the alternative and as discovered by the researcher through questionnaire and personal interviews. For any organization to be successful, there must be accounting department to prove timely, adequate, relevant and correct information regarding the cost of products, processes and general running of the firm and fix selling price for products and services. An independent accountant and cost accountant need to be present for possible production of relevant information.