The Role of Cost Accounting Data in Enhancing Manufacturing Efficiency

Ruhul Quddus Majumder
Additional contact information
Ruhul Quddus Majumder: Daffodil Institute of IT Chattogram, Bangladesh

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 7, 1121-1133

Abstract: In a more dynamic and competitive manufacturing industry, cost management is a key factor in the success of operations. The research aims to investigate how various cost accounting practices, when applied, impact the efficiency of manufacturing processes, with a particular focus on the comparative performance of Activity-Based Costing (ABC) and the traditional method. Based on a mixed-methods study design, the study involved surveying 50 medium- and large-sized manufacturing companies, conducting interviews with their executives, and reviewing their financial statements. The quantitative analysis was done with SPSS, and it showed that there was a significant negative relationship (r = -0.68) between ABC adoption and cycle times, and the regression results showed that ABC contributes about 48 per cent of the variance in manufacturing efficiency (R 2 = 0.48, p

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-7/1121-1133.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... acturing-efficiency/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-7:p:1121-1133

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().