Bachelor of Art

URI for this collectionhttps://rps.wku.edu.et/handle/987654321/113

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ENTREPRENEURIAL ATTITUDE AND BUSINESS ORIENTATION (IN CAUSE OF WOLKITE UNIVERSITY)
(WOLKITE UNIVERSITY, 2018-01) TENA BELAY, TENA
DETRIMINANTS OF GRADUTE STUDENTS WILLINGNESS TOPARTICIPATE IN THEIR OWN BUSINESS: IN CASE OF WOLKITE UNIVERSITY GRADUATE STUDENTS
(WOLKITE UNIVERSITY, 2018-06) ABEBE ALEMU
Although entrepreneur has become an important thing to support the decreasing of unemployment, it is not good. The aim of this study is to find the determinants of graduate student willingness to participate in their own business. The primary data for this study wasgathered through structured questionnaires distributed to Wolkite University graduate students. Three stages random sampling method was employed to select the 169 respondents out of 2555graduate students. The data collected were analyzed by descriptive statistics and econometric analysis. The study found that entrepreneurship education, attitudes, government support, and family business background, and are statistically significant and hence they are the determinants of graduate student willingness to participate in their own business. This study recommends that the concerned authority or the universities and higher institution should work more at changing the attitude of students on participating in their own business.
OGATI, INDEGNIOUS CONFLICT RESOLUTION MECHANISM OF HALABA COMMUNITY: CHALLENGES AND PROSPECTES
(Wolkite University, 2019-01) KEYREDIN SUNAMO,; TAMIRAT TADESSE,; YANET GIRMA,
The major goal of this study was to assess the challenges and the prospects of the Ogate indigenous conflict resolution mechanism in south nation nationalities and people regional state in case of Halaba community in Halaba zone. To archive this goal, an attempt was made to collect to data in the study area by using different mechanisms .qualitative research methodology was employed in the study for its appropriateness to assess the challenges and prospects of Ogate traditional conflict resolution mechanism in the study area and data was collected through the use of In-depth interview and focus group discussion. The result obtained from the study suggest that the conflict in Halaba, as in where else may vary from trivial interpersonal disagreement to the serious disputes which might lead to homicide. The most common conflict issues in Halaba communities are high growth of population, religious difference, lack of security, land grazing, farm land boarder, marriage disputes, and ethnic antagonism. therefore, to sum up the actor of traditional conflict resolution mechanism of Halaba plays role in the resolution of conflict between neighboring community or two parties and each level of actors decide clear and fair decision on the issues and finally punish the wrong doing one
DETERMINANT OF TAX EVATION (IN CASE OF WOLKITE TOWN)
(WOLKITE UNIVERSITY, 2019-01) ISRAEL TARIKU
Tax administration in Ethiopia as in some other developing countries is characterized by low tax compliance level. From an economic point of view, legal considerations apart, tax evasion has negative effects, namely a reduction of revenue yields. The voluntary compliance behavior of the taxpayers is determined by various factors and identifying these factors and treating them accordingly should be the central duty of any tax system in order to maintain voluntary compliance at reasonable level. The main objective of the study was to investigate the Determinant of tax evasion of tax payers at Wolkite branch office.to the objective of research around three research question were distributed to six respondents in wolkite town tax revenue and authority. Descriptive research design was adopted in order to achieve the objective of the study. Descriptive statistics used to identify determinant factors that determining the tax evasion the case of tax payers in the study area. The research question were analyzed and interpreted by using descriptive statistics and finally conclusion and recommendation were made in basis of the interpreted result.
ASSESMENT OF CUSTOMERS COMPLIANT HANDLING PRACTICE OF ETHIO-TELECOME IN CASE OF WOLKITE DISTRICT
(WOLKITE UNIVERSITY, 2019-01) HAYAT FEDLU, HAYAT
This study was conducted to assess how ethio telecom is handling customers’ compliant and to see how are the reactions of customers about the complaint handling practices of ethio telecom by collecting data through questionnaire from 123 customers who found in Wolkite university and by interviewing nine ethio telecom of Wolkite employees who are working directly with customers. The findings indicated that ethio telecom was not responding timely for their compliant, and the accessibility of call center is still not good. The result further indicated that quality of network is the most prevailing problem, and there are problems in relation to the process of compliant handling by ethio telecom. Customers also felt that the company does not communicate very well about its complaints handling procedure as most of them knew it through their acquaintances. Thus, the company should communicate customers how they can file their complaints, improve the accessibility of call center, train employees on complaint handling and the company should also give timely response for customers’ complaints finally the company should build artificial intelligence system that handle the customer complain and solve minor problems automatically.
ASSESMENT OF BRAND PREFERENCE OF INTERNATIONAL vs. LOCAL MOBILE PHONE BRANDS
(WOLKITE UNIVERSITY, 2019-01) Haileyesus Yosef
The primary objective of this study was to investigate university students, specifically WKU students’, brand preference comparing international mobile phone with locally assembled mobile phone brands. Hence, this study tries to answer whether students prefer foreign brands over local brands due to the influence of western culture. In order to find out the brand preference of WKU students, the study considered two factors namely brand equity and consumers attributes. These factors had sub elements which included seven dimensions. To assess the factors influence, a sample size of 123 was selected using convenience sampling technique. The gathered data was analyzed by descriptive analysis. Based on the analysis, students of WKU overwhelmingly prefer international brands over locally assembled mobile phone brands. The analysis revealed that new technology applications, product attributes and price were the major criteria for a mobile phone purchasing decision among the students. In addition, friends or family and the internet were the major sources of information from where students get to know new mobile phone brands. Finally, brand equity dimensions were more influential in students’ brand preference than consumer attribute dimensions. In general, international mobile phone manufactures and local mobile assembling companies should focus on building their brand equity.
DETERMINANTS OF MARKETABLE SURPLUS OF CHICKPEA IN ETHIOPIA: (The case of Anchar district
(WOLKITE UNIVERSITY, 2019-01) HASSAN HUSSEN
The objective of this research paper is to assess the determinants of marketable surplus and marketing outlet chosen by farmers producing chickpea in Achar district. The paper employed a commodity approach marketing to examine the factors that affect Chickpea marketable surplus. Respondents were selected based on probabilistic simple random sampling techniques. Accordingly, a sample of 94 respondents was taken. To collect relevant data, structured interviews were applied. To analyze the data both descriptive statistics (for analyzing market outlets) and econometrics models (for analyzing determinants of marketable surplus) were employed. Determinants of marketable surplus were analyzed by using multiple linear regression model. Accordingly yield, land size, variety and crop quality were significantly affected marketable surplus of chickpea. Finally the descriptive statistics result confirmed that a fairly weak preference of chickpea buyers by smallholder farmers. Therefore, farmers need to learn not only how to produce but first how to expand the size of market to improve profitability of farmer’s production. In another word there is also a need for policy interventions in the product quality control as the development of market is possible only when quality based marketing systems that offer better differentiated prices for products that differ in observable quality parameters
TAXASSESSMENTANDCOLLECTIONRELATEDPROBLEMON CATEGORY“C”TAXPAYER(ACASEOFASSELATWON)
(WOLKITE UNIVERSITY, 2019-02) ALEMU MEKURIA,
The studywas conducted to assess the challenge faced the Asella city administrationrevenueAuthoritywhilecollectingtaxfrom businesscommunity ofthecitywhicharecommonlyknownascategoryctaxpayer.Theresearcher believethatfindingsofthisstudycancontributeinenhancingthetaxrevenueof thecityadministrationand thegovernmentatlargebyexposing thecore problemsonthetaxcollectionactivitiessoastoenablingthemtoputtheireffort tosolvethoseobservedproblems.Toconductthestudytheresearcherused bothprimaryandsecondarydata.Althoughthedatawascollectedfrom various sourcetaxpayerandRevenueAuthorityemployeewerethemainsourceofdata forthestudy.Thestudyemployedstratifiedrandom samplingfortaxpayerand judgmentalsamplingforemployeeofrevenueauthority.Inordertopresentand analyzethedatainreliableandclearwaytheresearcherusedbothtableand percentagetosummarizethestudyfinding.Generallyfindingofthestudyreveals thatmostoftaxpayerespeciallyinthoseundercategorychasbeenfacing variousproblemsinrelationtotaxationsystem.Despitetaxpayerpositive attitudetowardthegeneralconceptionoftaxationmostofthesurveyedtax payerstatedthatwhattheyarepayingarebeyondtheircapacitytopaythat neithertheyhavenotrustintheemployeeofauthoritynormerelyoveralltax estimation.Thestudyconcludedthattheauthorityofthecityadministrationis being reluctantinmaking thetaxlow orprocedure,objective,transparent, understandabletotaxpayer.Thustheresearcherrecommendedtheresponsible taxauthorityshouldrevisetheirworkingsystem andpromotetransparencyso thattrustoftaxpayeronthetaxsystemwillgradualadvance
ASSESMENT OF WORKING CAPITAL MANEGEMENT IN CASE OF DH GEDA FLOUR SHER COMPANY
(WOLKITE UNIVERSITY, 2019-02) ABAYNEH MEBRAT
The major purpose of the study is to assess working capital management in the case of DH Geda flour factory. In addition to this the paper identify the major area of problem in relation to working capital management, the limitation and come up with possible suggestion to fill the gap and to overcome the stated working capital management problems. The paper will use primary and secondary source of data to analysis the state problems about working capital management and to achieve the objective of the research. Analysis data shows that, even though there are some problems of working capital management of the factory has almost good performance
Effect of Peer Influence and Its Consequences on Female Students ‘Academic Achievement in Wolkite University
(WOLKITE UNIVERSITY, 2019-04) Senait Abayne, Senait
The main objective of this study is to assessing the peer influence and its consequence on academic achievement of female students in Wolkite University female students .quantitative research method were used to data analyze and interpret the data. The total number of target population was40 female students selected through systematic random sampling technique. To analyze the quantitative data the researcher used to obtain through questionnaire and analytical technique (frequency and percentage);. The major finding of this study that affect female academic achievement was peer influence, family factor and environmental factors was the major factors that influence the female academic achievement. The peer influence has negative comparison usually result in self –esteem. Based on this finding the researcher recommended that the University was to advised fulfill suitable reading place sufficient reading material and guidance and the university advised to give awareness about the consequence and the negative impact of night club, drink alcohol and use drug
ኦሮማይ፣ደራሲዉናከአድማስባሻገርልብ-ወለዶች የሴት ገፀባህሪያትአሳሳልናከእንስታዊነትፅንሰሀሳብአንጻርሲተነተን
(Wolkite University, 2019-05) ረድኤትእሱባለዉ, ረድኤት
በልብ ወለድ ዉስጥ ገፀባህሪያትአምሳለሰብ ተደርገዉ ይሳላሉ፡፡የገፀባህሪያትአሳሳሎች አካላዊ፣ ማህበራዊ፣ስነልቦናዊእናሞራላዊበመባልበአራትይከፈላሉ፡፡የሴትገፀባህሪያትከወንዶችጋርበእኩልነት መሳልአለባቸዉ፡፡ነገርግንየበአሉ ግርማ ሶስትመፅሐፍቱዉስጥ ያሉ ሴትገፀባህሪያትበወንዶች እና በሚኖሩበትማህበረሰብጥቃትየደረሰባቸዉ የተጨቆኑእናለበቀልየተነሳሱቆነጃጅትናቸዉ፡፡ስለዚህየሴት ገፀባህሪያትንአሳሳልመተንተንናከእንስታዊነትአንጻርመገምገም አስፈላጊነዉ፡፡ የዚህጥናትአላማ ኦሮማይ፣ደራሲዉ እናከአድማስባሻገርበተሰኙትልብ-ወለዶች ዉስጥ ያሉሴትገፀ ባህሪያትንከገጸባህሪያት አሳሳልእናከእንስታዊነትጽንስሀሳብአንጻርመተንተንሲሆንአይነታዊበተለይም ገላጭ የምርምርዘዴንመሰረትበማድረግ እንዲሁም መጽሀፍትን፣ጥናታዊ ጽሑፎችን፣መፅሔቶችንእና ጋዜጣወችንበማንበብ፤የተለያዩሰወችንበማማከርመረጃተሰብስቧል፡፡ ኦሮማይ፣ከአድማስባሻገርእናደራሲው ልብ ወለድ ላይያሉሴትገፀባህሪያትበጥሩሁኔታተስለዋል፡፡ ቢሆንም ግንከወንድገጸባህሪያትአንጻርበቁጥርም ሆነበተሰጣቸዉሚናዝቅተደርገዋል፡፡ስነጥበብለሰው ልጅስሜትቅርብበመሆኑደራሲዎቻችንለእንስታዊነትፅንስሀሳብትኩረትሰጥተዉየጾታእኩልነትንየሚያሳዩ ስራዎችንበመስራትማህበረሰቡያለውንየተሳሳተጾታአመለካከትእንዲቀየርቢያስተምሩመልካም ነዉ፡
ኦሮማይ፣ደራሲዉናከአድማስባሻገርልብ-ወለዶች የሴት ገፀባህሪያትአሳሳልናከእንስታዊነትፅንሰሀሳብአንጻርሲተነተን
(Wolkite University, 2019-05) ረድኤትእሱባለዉ,
በልብ ወለድ ዉስጥ ገፀባህሪያትአምሳለሰብ ተደርገዉ ይሳላሉ፡፡የገፀባህሪያትአሳሳሎች አካላዊ፣ ማህበራዊ፣ስነልቦናዊእናሞራላዊበመባልበአራትይከፈላሉ፡፡የሴትገፀባህሪያትከወንዶችጋርበእኩልነት መሳልአለባቸዉ፡፡ነገርግንየበአሉ ግርማ ሶስትመፅሐፍቱዉስጥ ያሉ ሴትገፀባህሪያትበወንዶች እና በሚኖሩበትማህበረሰብጥቃትየደረሰባቸዉ የተጨቆኑእናለበቀልየተነሳሱቆነጃጅትናቸዉ፡፡ስለዚህየሴት ገፀባህሪያትንአሳሳልመተንተንናከእንስታዊነትአንጻርመገምገም አስፈላጊነዉ፡፡ የዚህጥናትአላማ ኦሮማይ፣ደራሲዉ እናከአድማስባሻገርበተሰኙትልብ-ወለዶች ዉስጥ ያሉሴትገፀ ባህሪያትንከገጸባህሪያት አሳሳልእናከእንስታዊነትጽንስሀሳብአንጻርመተንተንሲሆንአይነታዊበተለይም ገላጭ የምርምርዘዴንመሰረትበማድረግ እንዲሁም መጽሀፍትን፣ጥናታዊ ጽሑፎችን፣መፅሔቶችንእና ጋዜጣወችንበማንበብ፤የተለያዩሰወችንበማማከርመረጃተሰብስቧል፡፡ ኦሮማይ፣ከአድማስባሻገርእናደራሲው ልብ ወለድ ላይያሉሴትገፀባህሪያትበጥሩሁኔታተስለዋል፡፡ ቢሆንም ግንከወንድገጸባህሪያትአንጻርበቁጥርም ሆነበተሰጣቸዉሚናዝቅተደርገዋል፡፡ስነጥበብለሰው ልጅስሜትቅርብበመሆኑደራሲዎቻችንለእንስታዊነትፅንስሀሳብትኩረትሰጥተዉየጾታእኩልነትንየሚያሳዩ ስራዎችንበመስራትማህበረሰቡያለውንየተሳሳተጾታአመለካከትእንዲቀየርቢያስተምሩመልካም ነዉ፡፡
ASSESSING SOLID WASTE MANAGEMENT SERVICE IN WOLKITE TWON
(WOLKITE UNIVERSITY, 2019-06) HABTAMU GASHAW,; FIKER LEWOYE,; ABDUIHAMID JEMAL,
This study is aimed at an assessment of solid waste management service in Wolkite town.in order to accomplish this objective the researcher used both qualitative and quantitative research approach. Both primary and secondary sources are used to collect relevant information. So that MSWM of the town is found in very low status and spatial coverage. This poor status of MSWM is also intensified by three critical factors. The first one is poor institutional structure and capacity of Sanitation and Beautification. The second shortcoming is limited participation and contribution of stakeholders’ i.e. unsatisfactory participation of communities, the third constraint is poor households’ solid waste management practices resulted from improper handling of solid waste storage materials, low level of solid waste separation and resource recovery activities, and illegal solid waste disposal system. Therefore, the best ways that used to tackle the above problems are: execution of sustainable solid waste management systems (reuse, recycle, composting, and incineration) through awareness creation and training, improvement of municipality institutional structure and capacity, and implementation of integrated MSWM r u l e which recognizes and comprises all stakeholders
ASSESSMENT OF ANXIETY AND DEPRESSION SYMPTOM (IN CASE OF MEDICAL ENGINEERING AND TECHNO COLLGE FIRST YEAR WOLKITE UNIVERSITY STUDENT)
(WOLKITE UNIVERSITY, 2019-06) AGEGNEHU MOLLA
The study was conducted on assess the prevalence of anxiety and depression symptoms among first year students in medical health and engineering and technology College in wolkite university. The main objective of this study is to assess to assessed the prevalence of depression and anxiety particularly gender and age difference and the existence of anxiety and depression among Wolkite university student. Both primary and secondary data were used to accomplish this study. the quantitative and Quantitative data would be collected through standardized scale of beck`s anxiety and depression close ended questioner and assessed the depression and anxiety scale, which was adopted from different literature quantitative data collection instrument would be used for these study. Then analyze the data with regarded to the objectives of the studied descriptive statics such as, frequency, percentage, were employed to determined the demographic characteristics of the respondent prevalence of anxiety and depression and significant gender difference in the development depression and anxiety among participants of the studied it was analyzed, interpreted and present. Finally the researcher made finding, showed that The prevalence of depression and anxiety in first year female students were highly affected by anxiety and depression stress due to the college life can have dramatic consequence for the mental health and well binge of university student’s anxiety and depression are the most dominant screened mental health problem among university students.
FACTORS AFFECTING THE GROWTH OF SMALL BUSINESS ENTERPRISES INCASE OF WOLKITE TOWN
(WOLKITE UNIVERSITY, 2019-06) GADISA GOBENA,
The Study has intended to be carrying on factors that in affect the growth of small business enterprise in the Wolkite town. The study used explanatory research design. Besides, to this the study employed both qualitative and quantitative approaches to capture the in-depth and wider data and information. In order to find sufficient and relevant information about the topic the study uses primary and secondary data. The target population of this study was small business enterprise in the town of Wolkite. The small businesses we selected based on the type of business they was engaged in. Accordingly, the sectors of trade, service, metal and woodwork were the target population of study. Workers of small business were framed as target population of the study. For this study, 77 small businesses out of the total were taken as the sample size. Since the small businesses was heterogeneous in nature. Stratified Judgmental sampling methods were applied to select sample small business. Then the proportional numbers of samples was allocated to each stratum and samples were judgmental drawing from each stratum. The researcher used questionnaires to collect data from selected respondents, used in collecting data. The collected data is processed, organized, and discussed by using statistics, percentage, frequency, and tabulation. The results of study revealed that lack of financial facility was one major problem of small business growth in the sectors. Based on the analysis conducted the following major factors were identified as problems hindering the growth of small business were, financial factors, technological and managerial, poor business location, and government policy were identified to have significant impact on performance of small business. Based on the finding the researcher recommended that the regional government should accelerate the growth of markets for financial services suited to the special characteristics of small business by promoting product innovation. In addition to this, the government should develop specially loan system for small business with minimum collateral amount at fair interest rate and continue to encourage other donor agencies' efforts to help micro-enterprise funding agencies
Challenges and Prospects of Deposit Mobilization: (In Case of Commercial Bank of Ethiopia, Gubre Branch)
(WOLKITE UNIVERSITY, 2019-06) Gemechis Kuma, Gemechis
The general objective of this study was to assess the challenges and prospects of deposit mobilization on commercial Bank of Ethiopia by examining Gubre Branch. In this study the researcher was used descriptive analysis design and census method was used. The study focused on the identifying the challenges influencing related financial, administrative, Technology and external factors challenges in deposit mobilization and possible prospects of CBE in deposit mobilization. The study was used primary data. Primary data was being collected through questionnaires from the employees and interview with the branch manager. It was synthesized and analysed using both qualitative and quantitative analytical approach to draw valid conclusions. The study shows that the administrative challenges are governance low and lack of awareness about deposit mobilization. Technology challenges are bank access by giving services and products, Electric Power of Agency infrastructures, and interruption of the network, Deposit interest rate and loan interest rate are the finance challenges affect deposits, The external factors challenges are compete with private banks, unstable macroeconomic, existence of political unrest and Community attitude towards the bank. Using new technologies, qualified employees, and giving interested service, and improving local and international money transfers is a source of prospects deposit mobilization. As a result, the study recommended that, the manager should be designing situations policy to management deposits mobilization, government should solve the problem related to electric power of agency infrastructure and interruption of the network, stable macroeconomics and regulate existence of political unrest. The bank should increase deposit interest rate, use new technologies, giving interested service, and improving local and international money transfers to improving the deposit mobilization
A RESEARCH FOCUS ON: ASSESSING THE IMPACT OF SOCIAL MEDIA ON THE STUDENTS' ACADEMIC PERFORMANCE :THE CASE OF FIRST AND SECOND YEAR ENGLISH MAJOR STUDENTS OF WOLKITE UNIVERSITY
(Wolkite University, 2019-06) YOHANNES ASEFA, YOHANNES
The aims of the study was to analyze the impact of social media on the students’ academic performance in the case of first and second year English language and literature students of Wolkite University. To achieve this, descriptive research method was used. Subjects were drown from Wolkie University first and second year English language and literature students using comprehensive non - random sampling techniques. Both quantitative and qualitative research methods were used for this study to the reliability and validity of the research. Research findings showed that great number of first and second year English language and literature students of Wolkite University, had access to the internet. To this end, the researcher recommended that sites should be created for educational purposes as well. This is to create a balance between social networking and academic activities of students to avoid setbacks in the academic performance of the students
THE IMPACT OF MOTIVATION ON EMPLOYEES’ COMMITMENT IN (CASE OF COMMERCIAL BANK OF ETHIOPIA IN GUBRE BRANCH)
(WOLKITE UNIVERSITY, 2019-06) A REGEWEYIN YIBELTAL,
This study was conducted on the impact of motivation on employee’s commitment in case of commercial bank of Ethiopia in gubre branch. The main objective of this study is to identify the impact of employee motivation on employee’s commitment in case of commercial bank of Ethiopia gubre branch. The relevant data for this study collected from both primary and secondary sources. To collect primary data self-administered questionnaire was used. Whereas, secondary data collected from organizational records and written materials about the organization different books and internet. Census was used to collect data from employees because they are few in number or 20 respondents. The collected data effectively processed and analyzed by using percentage ratio with supplementary statements and presented in the form of table. The major finding of the study is that the impacts of motivation on employee’s commitment. From the finding motivation has positive impact on employee’s commitment and organizations basically focused on financial motivation mechanism. On the basis of finding the researcher recommended different recommendation to the organization
Assessment of Employee Recruitment and Selection Practices in the Higher Institution: A Case study of Wolkite University in Guraghe Zone, SNNPRS.
(WOLKITE UNIVERSITY, 2019-06) Mathewos Araso,; Ibrahim Kasim; Widi Reta,; Getnet Asfaw,
Barber (1998) defines Employee recruitment as practices and activities carried on by an organization for the purpose of identifying and attracting potential employee. The overall objective of the study was to evaluate recruitment and selection practice of higher institutions a case study of Wolkite University. In this paper, what is to be under taken is that we used two sources of data, the primary and secondary data. The primary data was collected through using questionnaire from staff employees of Wolkite University and interview from higher officials of the university. Secondary data was collected from published and unpublished material like book magazine and internet. Simple random sampling technique were used In determining the sampling technique in which 62 employees were selected randomly from total population of 717 and purposive sampling also employed to get detailed data from officials of the university. A cross- sectional research design and case study was used to collect quantitative and qualitative data respectively. After data were collected and analyzed conclusion of the study of the problem to put the practice of recruitment and selection in the different organization, finally, possible recommendation is given to the concerned body to solve the problem concerned with recruitment and selection. The general finding of this study is revealed that the organization makes effective recruitment process and its main methods of recruitments are: - internet, TV, radio and bullet advertisement. On the other hand the major challenges of recruitment and selection in the organization are:- ineffective job analysis employer employee relationships, ineffective selection method and so, on.
COMPARATIVE ANALYSIS OF COST ACCOUNTING PRACTICE (A CASE STUDY OF WOW AND EDEN WATER FACTORY)
(WOLKITE UNIVERSITY, 2019-06) Tekalign Fereja, Tekalign
This research paper titled “comparative analysis of cost accounting practice” was conducted on Eden water factory and Wow water factory. The main objective of the study was evaluated and compares the cost accounting practice of Eden and Wow water factory. In light of this objective, the study adopted descriptive research design with quantitative and qualitative research approach. To achieve this objective, primary data sources were used. Primary data were obtained using Questionnaire. And also, the research used comparatively analyze cost accounting method ,recording system, cost allocation and human resource The study also showed that the major problem of the factory is price setting, price differentiation of the product. The study suggests a series of measures which could be taken by the Eden water factory as well as Wow water factory to address various problems identified in the study