Impact of Cost Accounting Information on Pricing Decisions in Nigerian Manufacturing Firms

Accounting — 2025, Undergraduate

This study examined the impact of cost accounting information on pricing decisions in Nigerian manufacturing firms. A descriptive survey was conducted among cost and management accountants in selected companies. Data were analysed using descriptive statistics and regression analysis. The findings revealed that accurate cost allocation, fixed and variable cost analysis, and break-even information significantly improved the quality of pricing decisions and margin management. However, outdated costing methods and weak data capture limited the reliability of cost information in some firms. The study recommends modernising costing systems and investing in management accounting tools.

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