COST BEHAVIOR ANALYSIS AND INDUSTRIES' FINANCIAL PERFORMANCE

Name: COST BEHAVIOR ANALYSIS AND INDUSTRIES' FINANCIAL PERFORMANCE
Brand: LAP LAMBERT Academic Publishing
SKU: 9786208423155
Price: 292.13 RON
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Autor: Mbonigaba Celestin

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Editura: LAP LAMBERT Academic Publishing

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This study examined the impact of cost behavior analysis on the financial performance of manufacturi...

Informații despre carte

Autor

Mbonigaba Celestin

Limbă

engleză

Legare

Carte - Carte broșată

Publicat

2025

Pagini

100

EAN

9786208423155

ISBN

6208423155

Enbook ID

48128525

Editura

LAP LAMBERT Academic Publishing

Greutate

167

Dimensiuni

150 x 220 x 6

Descriere completă

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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