The aim of the study is to find out the importance of using costing techniques such as standard costing, direct costing, absorption costing, etc in the measurement of service-oriented organizations. And also to show the extent on the less of these techniques in planning in the organization.

For the purpose of this research, a questionnaire and interview method will be used to collect data from the sampled numbers of the organizations. The response will be analyzed with the less of ratios, tables, percentages etc.

After a careful examination of the study, the research revealed that the major problems militating against the use of these techniques in filling major managerial decisions are the mobility of the accounts department of these techniques organization, to prepare different types of the techniques and on time. Based on the findings to be carried out, the researcher will recommend that the financial accounting system of the organization have to be computerized so that its sub-systems will provide relevant cost data required by the cost accounting system. And that, it is only when the service-oriented organizations practically use these techniques in making a decision that their relevance will be assured.


Cover page

Title page

Approval page




Table of content


1. Introduction

1.1 Background of the study

1. Statement of the problem

2. Purpose/objectives of the study

3. Research questions

4. Research hypothesis

5. Scope, Limitations of the study

6. Definition of terms


Review of related literature

1. Definition of cost accounting

2. Features of cost accounting

3. Principles of cost accounting

4. Definition and types of costing techniques

5. The role of cost accounting

6. Problems of costing techniques

7. Remedies of costing techniques


3.0 Research design and methodology

1. Research design

2. Area of study

3. Research population

4. Sample and sampling techniques

5. Instruments of data collection

6. Methods of data presentation

7. Method of data analysis


4. Data presentation and analysis

4.1 Data presentation and analysis

1. Test of hypothesis


5.0 Summary, conclusion and recommendation

1. Summary

2. Conclusion

3. Recommendation 






The services oriented organizations are the foundations of industrialization of any nation. Since the introduction of money, people have been concerned with cost. They think of how to manage money. Costing system was first recognized in manufacturing industries with the aim of finding the cost of production or cost of a product, presently, the system is used very widely in other establishments such as transport companies, schools, governmental organizations, hospitals, banks, etc. these examples includes both profit making and non-profit making organizations. The profit making organizations main aim of adopting costing system may be to determine the cost of their products or services among others. The main aim of adopting the system by non-profit making organizations like government offices is to determine the cost of their operations and e cost of carrying on their activities such as the cost of buying stationery for their office work.

Costing system is also applied in house holds. A housewife will list items to be bought from the market and cost them before going to the market. The analysis will help her to know the amount she will take to the market. Costing system is important and is applied in our day to day activities.

It is also known that costing is the act of analyzing, classifying, collecting and accumulating past costs using standard methods, while costing techniques are the ways or dimensions of generating a variety of information from cost data for management decision making, there are different types of costing techniques: these includes: standard costing, marginal costing, absorption costing, uniform costing  and cash flow analysis. The management determine their use by calling for such information. Looking at al these, the writer strongly believe that the costing techniques mentioned above can lead on firm through the hers economic situations.

Cost accounting was introduced to avoid the shortcoming of the financial accounting. It is only to avoid the possible losses arising from the mis handling of the financial data. Cost accounting also attempts to assist the management by reporting the operating result at regular intervals at different levels of a activities. It has also to meisue the responsibility of the actual performance against planned performance.


Services oriented organization are usually beset with a number of problems in using costing techniques for decision making processes. The main problem militating against the use of these techniques in taking major managerial  decisions is the movement of the accounts department of these techniques organizations, to prepare different types of these techniques and on time. The management accountants might have difficulty in the ascertainment of the unit cost of production and services as well as classification of cost into fixed and variable component.

The decisions under costing techniques appear more theoretical than real, especially in the Nigeria context where advanced technology and forecasting techniques are skill in their rudimentary stages. Management accountants have been met witch serious problems in trying to transform these theories into practice.

It is only when the service oriented organization practically use these sophisticated techniques in  making decision that its relevance will be assured. It is because of the very vital role service oriented business play in the developmental  process of a mention and also on account of the fact that costing techniques really constitute a parades to problems of the set or that the writer decided to make their study.


This is to find out the objectives of using costing  techniques in the measurement of service oriented organization. Eg standard costing, direct. Costing, absorption costing etc. The aim is to show the extent of the use of these techniques in planning in the organizations.

1. To determine the types of costing techniques used in service oriented organization.

2. To ascertain the affective of the application of these techniques in service organizations.

3. To identify the problems militating against the application of costing techniques in services oriented organizations.

4. To ascertain the difficulty of the unit cost of production and services in services in service oriented organizations.

5. To ascertain the difficulty in the classification of cost into fixed and variable components in service oriented organizations.


1. Does the service oriented organization utilize the costing techniques in making decision effectively?

2. can the application of costing techniques enhance performance and profitability in service oriented organization?

3. Is there adequate manpower in service oriented organization to manage its costing operation?


The following null and alternative hypothesis are generated for testing in this research.

1. Ho: Service oriented organizations have not effectively utilized costing techniques for making decision.

Hi: Service oriented organizations have effectively utilized costing techniques for making decision.

2. Ho: The application of costing techniques has not enhance performance and profitability in service oriented organizations.

Hi: The application of costing techniques has not enhance performance and profitability in service oriented organizations.

3. Ho: There is inadequate manpower in service oriented organizations to manage  its costing operations.

Hi: There is inadequate manpower in service oriented organizations to manage  its costing operations.


Service oriented organization constitute the sum of industrialization of any state or nation. Without them, general economic growth and welfare of a nation becomes nothing but an ordinary illusion. Although on account of the prevailing difficult economic situations in the  country, this important sector is no longer fulfilling its functions adequately.

However, it is fervently hoped that the use of costing techniques in the sector will selvage it and thus, bring it back into its proper stand in national development.

This study is intended to give insight into service oriented organizations that use costing techniques for making decisions as well as for the preparations of their financial statement. it is  also intended to connect to the long existing gap between the theoretical study of costing  techniques and their successful application in the practical realm of service oriented organizations.

The research will be of special assistant to students of higher institutions that undergo serious disciplinary training involving costing techniques.

It will also serve as a future reference for those that might wish to write more on costing technique as it affects services oriented organizations.

Thus, provides a foundation from which the study involves or emenite.


The research narrowed down her investigation to quoted companies, which are:

Nigerian telecommunication and National electric power authority which are restricted to the Enugu metropolis due to time factor and the large data that would have accompanies more sovereign. Also lack of finance is another important factor, which has constituted a problem to this study. The lack of sufficient finds at disposed of the research  has quietly restricted the scope of the study. Another constraint that this research  suffered is non-availability of adequate literature with Nigeria bias. This affected the review of literature.



This is the various ways of generating a variety of information form cost data for decision making process. It is an important tool use by cost accountant in supplying information to the management.


This is defined as the application of accounting and costing principles, methods and techniques in the ascertainment of costs and the analyzes of savings and excesses as compared with previous experiences with standards.


These one publicity owned enterprises conducted form the benefit or service of the people. Example NEPA and NITEL.


Costing methods are the techniques of cost accumulation or cost ascertainment, with the express purpose of determining the cost of ever unit  of production.


Ifeoma, M.O. (2003) Cost Accounting (1st Edition) Enugu, Computer, Edge Publishers, P.1.

Omuya, J.O (1994) Frank Wood” Business Accounting, (Volume 2,2nd Edition) Hallow-Essex, Longman Group LTD, P.9.

Osisoma, B.C (1990) Studies in Accountancy, Text and Reaching, Enugu New Age Publishes, P.79.

Osuagwo, D.C (1998) Advanced Cost Accounting P.3.

Pekless, W. (997) Accounancy, (4th Edition) London, Pitman Publishing Co. P 3162.

Wald, J. (1992) Biggs’s Cost Accounts (40th Edition) London Macdonald Evans LTD, P. 11



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