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Effects of Standard Costing on the Profitability of Telecommunication Companies

机译：标准成本核算对电信公司盈利能力的影响

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The paper is aimed at examining the effects of standard costing on the profitability of MTN telecommunication companies to discovering if the application of standard costing techniques have any effect on profitability, to explore the relationship between standard costing and the profitability of telecommunication companies and determining whether standard costing techniques and principles are being adopted and practiced by Nigerian MTN telecommunication company. The design of this paper is descriptive survey method and the paper was conducted at MTN company, kano which is the case study of this paper work. The instrument of data collection was analyzed using the chi-square method. The following were discovered findings shows that accounting records are kept and are significantly necessary in the management of the company. That the company employs standard costing in their product and decisions are made with the standard costing information obtained in the company. That accounting reports are prepared and presented to the company’s management and that actions are taken promptly on the information given in the report. That effective application of standard costing has effect on the profitability of the company. That the company benefit in a significant way through the use of standard costing especially in the improvement of profit. We came to a conclusion that standard costing is widely used in Nigerian telecommunication companies and that standard costing enhances adequate planning, control and decision making processes in the company. That standard costing aids telecommunication companies in the elimination of unprofitable products, provision of costing information and cost control.
机译：本文旨在研究标准成本核算对MTN电信公司盈利能力的影响，以发现标准成本核算技术的应用是否对盈利能力有影响，探讨标准成本核算与电信公司盈利能力之间的关系，并确定是否采用标准成本核算方法。尼日利亚MTN电信公司正在采用和实施成本核算技术和原则。本文的设计是描述性调查方法，该论文是在MTN公司kano进行的，这是本文工作的案例研究。使用卡方方法分析数据收集工具。以下发现的发现表明，会计记录已保存并且在公司管理中非常重要。公司在其产品中采用标准成本核算，并根据在公司中获得的标准成本核算信息进行决策。该会计报告已经准备好并提交给公司的管理层，并且会根据报告中提供的信息立即采取措施。有效应用标准成本法会影响公司的盈利能力。该公司通过使用标准成本法（尤其是在提高利润方面）获得了巨大收益。我们得出的结论是，标准成本核算已在尼日利亚电信公司中广泛使用，而标准成本核算可增强公司的适当计划，控制和决策流程。该标准成本核算有助于电信公司消除无利可图的产品，提供成本核算信息并控制成本。

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