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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 4542-4553, July.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-7:p:4542-4553
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