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An Appraisal Of Accounting Information As A Tool For Decision Making Process In The Manufacturing Sector

Download complete accounting project materials on An Appraisal Of Accounting Information As A Tool For Decision Making Process In The Manufacturing Sector from chapter one to five

TABLE OF CONTENTS

Title Page

Certification

Dedication

Acknowledgements

Table of content

CHAPTER ONE

1.1 Background of the study

Statement of the Study

Purpose of the Study

Significance of the Study

Research Methodology

Research Question

Scope of the Study

Organization and Plan of the Study

Definition of Term

CHAPTER TWO: LITERATURE REVIEW

Types of Financial Statement

Information to be disclosed in Financial Statement

The roles of Financial Statement in decision making

Problems of the use of Financial Statement

Methods of Analyzing Financial Statement

Interpretation of Financial Statement

Uses of Financial Statement

References

CHAPTER THREE: RESEARCH METHODOLOGY

Research Design

Population of the Study

Sampling size and Sampling Method

Research Instrument

Source of Data

Statistical Techniques for Data Analysis

Historical Background of International Tobacco Company Plc

Organization Chart

CHAPTER FOUR: STATISTICAL ANALYSIS

Introduction

Analysis of responses to Research Questions

Financial Control System

Interpretation of the Findings

CHAPTER FIVE: SUMMARY, RECOMMENDATION AND CONCLUSION

Summary

Conclusion

Recommendation

Questionnaires

Bibliography

CHAPTER ONE

1.1 BACKGROUND OF THE STUDY

Appraisal statement has been defined by the statement of accounting standard No: 2 (SAS 2) as the means of communication to invested party’s information on the resources, obligation and performance of the reporting entity or enterprises.

Financial statement therefore are statement of summarizing transaction of a business, prepared and presented basically for a time period for various decision making situation by variety of users.

The purpose of this statement is not to evolve a basic theory of accounting but to identify some of this concept, which are generally accepted. Appraisal statements are therefore expected to be clear and easy to understand by users.

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An appraisal statement consist of balance sheet, profit and loss account, note to the accounts source and application of fund statement, value added statement and historical financial summary users of appraisal statement include investors, creditors, employees and revenue regulatory authorities (SAS 1).

1.2 STATEMENT OF THE PROBLEM

Unfortunately, the management of business organization and some other users of the appraisal statement lack the qualitative understanding of the impact of appraising financial statement and consulting it when decision have been made. This research work will take an in-depth into this.

1.3 PURPOSE OF THE STUDY

The main purpose of this study or research work as to assess the extent of usage of appraisal statement an a basis for managerial decision making in a manufacturing sector.

The main problem encountered by companies in recent time as their inability to plan, organizes and effectively uses of appraisal information and resources to achieve the goals of wealth maximization.

This research work is undertaken to evaluate how appraisal statement can be use as a tool for guiding the process of decision-making in a manufacturing sector

OTHER PURPOSE INCLUDE THE FOLLOWING

To evaluate qualitative understanding of appraisal statement which serve as a guild line for making vital decision by the management.

To evaluate the extent of management decision depending on the appraisal statement.

To recommend and rectify some weakness in the prevailing attitude toward the use of appraisal statement for decision-making purpose.

Β 1.4 SIGNIFICANT OF THE STUDY

Studies in the past revealed that many organizations have neither focused nor made the expected profit because of decision based on inaccuracy, rule of thumb and malfunction for management (Shapiro 1978).

However, accountants are now showing an increasing interest in understanding the relationship between financial statement, which is also the appraisal statement and decision-making in business (Thibhover, 1973). This research will therefore determine the bearing of appraisal in managerial decision-making in a manufacturing sector. The appraisal statement will help the users to take decision as regards investment and this enable business enterprise to expands.

1.5 RESEARCH METHODOLOGY

The research methodology showed details, the data that were used which are; Primary and Secondary Data and under Primary data we have: Observation, Questionnaire, Interview, Experiment while in Secondary data we have: Journals, Media, Text books, Internet and current annual report.

1.6 RESEARCH QUESTIION

Research project work is β€œhow effective or useful is the consultation of a appraisal statement when management decision are being made in the management sector”.

From this research work we will be able to deduce the importance of appraisal statement in making decision or if it not necessary to consult it.

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