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This research will be conducted in SULFO RWANDA ltd as case study of researcher. The purpose of this research is to show the impact of management accounting in decision making in manufacturing industries. This research will start with background
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  A RESEARCH PROPOSAL BBA DAY PROGRAM DEPARTMENT:  ACCOUNTINGNAMES : DUSHIMIMANA ENOCK  Reg. NUMBER: 215031334 LECTURER : Mr. MUGWANEZA OLIVIER TOPIC: THE IMPACT OF MANAGEMENT ACCOUNTING IN DECISION MAKINGIN MANUFACTURING INDUSTRIES. CASE STUDY: SULFO RWANDA Ltd  THE IMPACT OF MANAGEMENT ACCOUNTING IN DECISION MAKING IN MANUFACTURING INDUSTRIES ABSTRACT Management accounting in decision making has impact in each manufacturing organizationeither big or small. It plays different roles in decision making in SULFO R!"#! Ltd such as planning ho$ goals of this mentioned organization abo%e $ill be accomplished& controlling dailyacti%ities in each responsibility center& organizing acti%ities to be performed and $ho should perform those acti%ities& moti%ating employees to achie%e organization goal& and communicating by %alue of information.On other side it has principal criticisms of current management accounting practices such ascon%entional management accounting does not meets the needs of today's manufacturing andcompetiti%e en%ironment& traditional product costing systems pro%ide misleading information for decision making purposes& management accounting practices follo$& and ha%e becomesubser%ient to financial accounting re(uirements& Management accounting focuses almostentirely on internal acti%ities& and relati%ely little attention is gi%en to the e)ternal en%ironment in$hich the business operates. *dury& +,,-R$anda has remarkable economic gro$th after /enocide against 0utsi& so& manufacturingindustries also contributes more in /#1 of the country. 0his achie%ed through decision makingmade by management of some manufacturing industries.0his research $ill be conducted in SULFO R!"#! ltd as case study of researcher. 0he purpose of this research is to sho$ the impact of management accounting in decision making inmanufacturing industries. 0his research $ill start $ith background information of research& problem statement& ob2ecti%es of the study& research significance& literature re%ie$& and company profile through contacting $ith organization staff to a%ail a company profile and allo$ing me toha%e access to the information needed to complete this study.0he researcher $ill use primary data like (uestionnaires and secondary data such as books& 2ournals& internet& press& reports& and statistics talk about SULFO R!"#! ltd as method of collecting information. !fter collecting data a researcher $ill analyze and interpret data in logical  manner to get useful information about the impact of management accounting in decisionmaking in manufacturing industries.If organizations ignore management accounting in decision making process& this leads toinefficiency use of resources and goals of the company $ill not be achie%ed and decision making$ill be ineffecti%e. Finally this research $ill sho$ clearly the impact of management accountingin decision making in manufacturing industries specifically SULFO R!"#! ltd. CHAP ONE: INTRODUCTIONBACKGROUND INFORMATION OF THE RESEARCH !s en%ironment of manufacturing industries changes as the role of management accountingchanges3 So& manufacturing industries in R$anda is in need of management accounting in pro%iding information to internal users of organization for decision making on its di%isions&(uantities of ra$ materials purchased& labor hours& costing& cost benefit analysis& planning& budgeting& efficient use of resources& day to day business strategies to prepare future and creating%alue of stakeholders. Managers of SULFO R!"#! Ltd makes decisions for short term and long term. For managers& in order to take one of decision& they need reliable information gi%en by costaccounting and financial accounting to compare different courses of action a%ailable andunderstand $hat the conse(uences might be of choosing each of them. Management informationis generally supplied to management in the form of report pro%iding accurate future orientedinformation to be used in decision making $ithin SULFO R!"#! Ltd.4+th century's management accounting is %ery different from 45 th  century. In manufacturingindustries of today& it must be designed to support& not to hinder& the dri%e for manufacturinge)cellent. Measurement systems must e%ol%e to support efforts to increase (uality and producti%ity& mo%e to 2ust6in6time and computer6integrated6manufacturing production systems&and help 2ustify in ne$ technologies. Since the +,75s& academics and companies ha%e beende%eloping ne$ management accounting procedures to meet the challenges of deregulatedindustries and %igorous global competition. 0hese ne$ procedures are designed to supportrapidly changing technologies and ne$ management process such as total (uality management3   2ust 8in 8 time supply& production& and distribution systems3 and reengineering 8 and a ne%er ending search for competiti%e ad%antage. *kaplan& +,74 PROBLEM STATEMENT For management of today& it is kno$n that management accounting in economic perspecti%e butmany people and a big number of managers ha%e not yet understood the impact of managementaccounting in decision making in manufacturing industries in this generation of 4+th century andthey do not yet understand it $ithin a social& political and organizational conte)t. Managementaccounting systems of many companies in R$anda do not guarantee competiti%e success andcompanies do not ha%e good products and efficient operating process. 0here is an increase of problems of ineffecti%e management accounting system& produceddelayed& distorted& or too highly aggregated information& can easily undermine the efforts of companies $ith e)cellent research and de%elopment& production& and marketing acti%ities.R$andan industries are accused of not achie%ing properly their ob2ecti%es3 some of them are$inding up due to ignoring management accounting in decision making process and manyindustries are in trouble.!ccording to the report from the Ministry of Finance and 9conomic 1lanning *MI"9:OFI"&the industrial sector gre$ by -; during 45+<=45+>& compared to +4; in the 45+4=45+<. 0heconstruction and manufacturing sector $ith ?; gro$th. 0he share of the industry sector to the/#1 $as +?;. For the manufacturing sector& this product recorded a negati%e gro$th@ soaps *6-;.Some of manufacturing industries' products gro$ slo$ly and others gro$ negati%ely andmanagers ha%e a big challenge of de%eloping management accounting practices in decisionmaking that support the basic managerial tasks of organizing& planning& and controllingoperations to achie%e e)cellence throughout the organization3 a researcher has been inspired todo a this research in order to describe clearly the impact of management accounting in decisionmaking in manufacturing industries as ma2or ob2ecti%e of this study by taking SULFO R!"#!Ltd as case study.  0oday's managers of manufacturing industries must change their mindset and understand theimpact of management accounting in decision making in manufacturing industries in thechanging business en%ironment. Management accounting systems play a %ital role in helping themanagers of comple)& hierarchical organizations to plan and control their operation *kaplan&+,74 LITERATURE REVIEW !uthors of books did important $orks on my topic because they described positi%e and negati%eimpact of management accounting in decision making process& their theoretical structure& their analysis on the issue. ! researcher chose to use only secondary data in this literature re%ie$ starts$ith A!1L!" talked about recent de%elopments of management accounting in manufacturingindustries as follo$s B#uring the +,75s& ma2or ne$ challenges emerged for managementaccounting. :ompanies redisco%ered the critical role that manufacturing plays in creating acompetiti%e ad%antage for their organizations. *Aaplan& +,,7CIn the book of "#9#!& De defined management accounting as the process of identification&measurement accumulation& analysis& preparation& interpretation and communication of financialinformation used by management to plan& e%aluate and control $ithin an organization and toensure appropriate use of and accountability for its resources. Management accounting has astrong future orientation& and management accounting information system should be fle)ibleenough to pro%ide $hate%er data are rele%ant for particular decision. Management accounting places less emphasis on precision than financial accounting. In addition& it places considerable$eight on non6monetary data. *"deda& 45+<:.I.M.! of UA defines management accounting as Capplication of professional kno$ledge andskill in the preparation and presentation of accounting information in such a $ay as to assistmanagement in the formulation of policies and in the planning and control of operations of undertakingC. 0he pro%ision of information re(uired by management for such purposes such as@ formulation of  policies& planning and controlling the acti%ities of the enterprise& decision taking on alternati%ecourse of actions& disclosure to those e)ternal to the entity& disclosure to employees& andsafeguarding assets. Management of a manufacturing enterprise needs to prepare not only
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