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The Role of Cost Accounting Data in Enhancing Manufacturing Efficiency

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  • Ruhul Quddus Majumder

    (Daffodil Institute of IT Chattogram, Bangladesh)

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

Suggested Citation

  • Ruhul Quddus Majumder, 2025. "The Role of Cost Accounting Data in Enhancing Manufacturing Efficiency," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(7), pages 1121-1133, July.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-7:p:1121-1133
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    References listed on IDEAS

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    1. Finn Janning & Wafa Khlif & Coral Ingley, 2020. "The Illusion of Transparency in Corporate Governance," Springer Books, Springer, number 978-3-030-35780-1, December.
    2. Charles Kiprono Sang Keter & Josephat Yegon Cheboi & David Kosgei, 2024. "Financial performance, intellectual capital disclosure and firm value: the winning edge," Cogent Business & Management, Taylor & Francis Journals, vol. 11(1), pages 2302468-230, December.
    3. Abdullah E. Alajmi & Rasheed Alrashidi, 2024. "Corporate governance as a cornerstone of transparency and trust: empirical evidence from GCC firms," International Journal of Behavioural Accounting and Finance, Inderscience Enterprises Ltd, vol. 7(2), pages 177-192.
    4. Bayar Gardi & Mehmet Aga & Nabaz Nawzad Abdullah, 2023. "Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS," Sustainability, MDPI, vol. 15(13), pages 1-19, June.
    5. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
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