PARATIVE ANALYSIS OF COST ACCOUNTING SYSTEM IN SUMEYA FLOUR FACTORY AND ABEROS FLOUR FACTORY

Abstract

Proper use of cost accounting system enables the business to be successful in planning and controlling of their operations as well as capable of costing of product and services properly. The Study was conducted to analyses the cost accounting system on flour factory in worabe town. To achieve the Objective of the study, the researcher uses both qualitative and quantitative research approach and the study used primary data collection methods. The sample size of the study consists of 14 employees of the companies, using close ended questionnaire with selected accountants of the finance departments and other department staffs. The sampling technique was non probability (judgmental) sampling. The relevant data for the study were analyzed by using a descriptive form of data. Finally, the researcher summarized and concluded the findings to provide possible recommendations for concerned activity to keep the cost accounting system in order to maintain the factories in good performance