CHAPTER ONE – INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Sources of Data and Methodology
1.7 Significance of the Study
1.8 Scope of the Study
1.9 Plan of the Study
1.10 Definition of Terms
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Concept of Costs
2.1.2 Cost Accounting
2.1.3 Purposes or Objects of Cost Accounts
2.1.4 Costing systems and costing methods
2.1.5 Concept of Profitability
2.2 Theoretical Review
2.2.1 Cost of Quality and QC Models
2.2.2 The PAF model
2.3 Empirical Review
CHAPTER THREE – METHODOLOGY
3.1 Research Design
3.2 Sources and Method of Data Collection
3.3 Population
3.4 Sample and Sampling method
3.5 Technique of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF RESULTS
4.1 Data Presentation
4.2 Hypotheses Testing
4.3 Discussion of Findings
CHAPTER FIVE – SUMMARY, CONCLUSION, AND RECOMMENDATIONS
5.1 Summary
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX

The broad objective of this study was to examine the effect of cost accounting on the profitability of manufacturing firms with a special focus on Nigeria. This is imperative because firms are in business to make profit and achieve this by producing and selling some commodities. Essentially, every activities whether productive or not consumes resources. The scarcity of these productive resources e.g. (human and material) made it imperative that there should be efficient use of these resources through effective and efficient costing system. In order to achieve the broad objective of this study, four hypotheses were raised for validation. The data for the analysis of the model were collected the annual report and statement of account of Cardbury Nigeria Plc for the period of 2000 to 2014. Regression analysis technique was adopted for the analysis and the result of the estimation was facilitated using the statistical package for social and management sciences (SPSS). From the data analysis it was found that there is significant positive relationship between cost of product and between cost accounting. In addition, the result shows that there is a significant negative relationship between product quality and cost accounting. Finally it was established that there is no a significant relationship between performance of manufacturing firms and cost accounting. Among others, the study recommends that small scale business organizations should eliminate all the poor cost controls in place to let the organization achieve its goal for which is formed.