Mukabatsinda M. Claire, Mbonigaba Celestin

COST BEHAVIOR ANALYSIS AND INDUSTRIES' FINANCIAL PERFORMANCE

• Broschiertes Buch

Produktbeschreibung

This study examined the impact of cost behavior analysis on the financial performance of manufacturing industries in Rwanda, focusing on Bralirwa Plc from 2017 to 2020. It aimed to explore how material costs, labor costs, and overhead costs influence financial performance. Using a cross-sectional survey with 67 employees from Bralirwa, data was collected through questionnaires and financial reports. The findings revealed strong correlations between material cost analysis (Pearson correlation: .895**, p-value: 0.000), labor cost analysis (Pearson correlation: .885**, p-value: 0.000), and overhead cost analysis (Pearson correlation: .556**, p-value: 0.000) with financial performance. The study concluded that cost behavior analysis significantly impacts financial performance, confirming the research objectives and hypotheses. Recommendations include improving employees' cost analysis skills and conducting comparative industry analysis.

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Produktdetails

• Verlag: LAP LAMBERT Academic Publishing
• Seitenzahl: 100
• Erscheinungstermin: 5. Februar 2025
• Englisch
• Abmessung: 220mm x 150mm x 6mm
• Gewicht: 167g
• ISBN-13: 9786208423155
• ISBN-10: 6208423155
• Artikelnr.: 73514880

Autorenporträt

Prof. Dr. Mbonigaba Celestin is an academic and administrator with a Ph.D. in Accounting Sciences and a Postdoctoral Fellow in Accounting Sciences. He holds CIPP, CIA, CFA, PMP, and CPA (L2) professional certifications. With over 15 years of experience, he has held key roles, including Chief Editor, researcher, and author.