ManuscriptBusiness & Management
Social Sciences
The Impact of Cost and Management Accounting on Profitability and Decision-Making in Manufacturing SMEs
Abstract
This study examines the role of cost and management accounting in enhancing profitability and managerial decision-making within manufacturing Small and Medium Enterprises (SMEs) in Bamenda, Cameroon. Using a descriptive research approach and secondary data from existing literature and case observations, the research finds that SMEs that adopt formal costing techniques such as standard costing, budgetary control, and Cost-Volume-Profit (CVP) analysis have better cost control and higher profit margins. The study recommends regular training of SME owners on management accounting tools to improve business sustainability.
Publication Details
| Journal / Series | Evans Consulting Publications |
|---|---|
| DOI / Link | https://doi.org/10.68427/rsqv9xg3 |
| Submission Date | September 4, 2026 |
| Accepted Date | September 4, 2026 |
| Published | September 25, 2026 |
| Keywords | cost accounting; management accounting; profitability; decision-making; SMEs |
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Cite This Publication
Bih-Nsu, N. B. (2026). The impact of cost and management accounting on profitability and decision-making in manufacturing SMEs. Evans Consulting Publications, Vol. 1, No. 1, 2026. DOI: 10.68427/rsqv9xg3