An analysis of the impact of management accounting techniques on organization decision making. A case of Khayah Cement Limited.

Author

Fadzai Molife P

Title

An analysis of the impact of management accounting techniques on organization decision making. A case of Khayah Cement Limited.

Abstract

The study aimed to determine how management accounting techniques impacted a manufacturing company's decision-making. Zimbabwe's manufacturing industry is regarded as an essential component of its economy, but it currently faces challenges that limit its ability to function and reach its full potential. The study evaluates how management accounting techniques affect Khayah Cement Limited's ability to make informed decisions by giving sufficient information. A descriptive case study methodology was used in this investigation. The study's respondents were restricted to forty (40) employees of Khayah Cement Limited. The researcher selected specific participants for her study, namely managers, departmental supervisors, and non-managers with an understanding of management accounting procedures. The sample size of fifteen (15) was determined using the purposive sampling approach. A mixed approach was implemented. Data was collected using in-person interviews and structured questionnaires. The research used the SPSS application to analyse the fingings with the use of charts, graphs, tables and regression analysis. The study comes to the conclusion that the biggest problem at Khayah is that management is using traditional methods, which only address financial issues while disregarding non-monetary concerns that embrace competitiveness and are then implementing management accounting techniques poorly.

Date

May 2024

Publisher

BUSE

Keywords

management

accounting techniques

organization

decision making

Supervisor

N/A