Importance of marginal costing technique in comparison with other costing techniques in pricing decision in a manufacturing company from Nigeria.

Ing. Kehinde Oluwaseye Omisore

Diplomová práce

Anotace:

The main objective of the thesis “ The Importance of Marginal Costing Technique in Comparison with Other Costing Techniques in Pricing Decision in a Manufacturing Company in Nigeria” is the evaluation of importance of marginal costing technique in comparison with other costing techniques in making pricing decision, identify advantages and disadvantages of this marginal costing technique in comparison with other costing techniques when making pricing decisions and to make a set of recommendations for companies from Nigeria going for such implementation or improvement of their existing systems. The theoretical part consists of discussions about marginal costing technique and other costing technique as it relateds to the nigferian economy. The practical part covers the analysis of Dangotes anoual report in comparing marginal costing technique and absorption costing technique. The results of the analysis shows that the company uses both marginal and absortion costing tehnique due to the specific advantages of both costing techniques

Abstract:

The main objective of the thesis “ The Importance of Marginal Costing Technique in Comparison with Other Costing Techniques in Pricing Decision in a Manufacturing Company in Nigeria” is the evaluation of importance of marginal costing technique in comparison with other costing techniques in making pricing decision, identify advantages and disadvantages of this marginal costing technique in comparison with other costing techniques when making pricing decisions and to make a set of recommendations for companies from Nigeria going for such implementation or improvement of their existing systems. The theoretical part consists of discussions about marginal costing technique and other costing technique as it relateds to the nigferian economy. The practical part covers the analysis of Dangotes anoual report in comparing marginal costing technique and absorption costing technique. The results of the analysis shows that the company uses both marginal and absortion costing tehnique due to the specific advantages of both costing techniques

Keywords

Marginal Costing, Absorption Costing, Costing Technique, Pricing Decision, Manufacturing

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 10. 5. 2024

Obhajoba závěrečné práce

• Obhajoba proběhla 18. 6. 2024
• Vedoucí: Ing. Oleksandra Lemeshko
• Oponent: Ing. Bc. Jana Hvozdenská, Ph.D.

Masarykova univerzita

Ekonomicko-správní fakulta

Magisterský studijní program / obor:
Finance / Finance