Dr Genu Roney Varghese
Management
March 2025
The role of management accounting techniques in decision-making and performance enhancement inside companies is investigated in this work. Data from 150 participants across several sectors were gathered for the quantitative investigation using a descriptive study approach. Four main management accounting techniques—budgeting, cost analysis, variance analysis, and performance measurement—are investigated in this paper on organizational performance and decision-making. With the biggest effects indicated for budgeting and performance measurement, regression analysis verified that every one of the four approaches significantly influences decision-making processes. Particularly in view of performance measurement, correlation analysis also confirmed the presence of a favourable link between the application of these approaches and performance optimization. The study emphasizes the basic help of management accounting methods in organizational performance enhancement and decision-making improvement. The study offers insightful analysis for companies trying to maximize their management accounting techniques for better performance and decision-making despite restrictions including sample size and possible self-reporting bias
277- 299
© Airo Journals 2021
