Impact Of Costing Techniques On Business Profitability (A Study Of Unilever Plc, Aba)

ABSTRACT

 In business, cost is usually a monetary evaluation of effort, material resources, time and utilities consumed, risks incurred and opportunity forgone in production and delivery of goods and services against this concept of costing technique that this research work aimed to investigate the costing technique applied in Unilever plc. Aba. This is a survey research conducted on 70 (sample size) respondents. Descriptive statistics such as simple percentage distribution and Likert scale, and chi square technique was used to analyse the data gotten from the questionnaire. The result of the analysis showed that inadequate cost data leads to adoption of inappropriate costing technique, the result also showed that effective costing technique lead to improved profitability (p