The Role of Cost Accounting System in the Pricing Decision- Making in Industrial Companies of Taiz City, Yemen

Abstract

This study aims to explain the role of cost accounting systems in the process of pricing decision-making in Yemeni industrial companies of Taiz City. The researcher has used both descriptive and analytical methods which suit the nature of the present study which is mostly based on field work and the theoretical underpinnings. A group of previous studies related to the subject of the study have been utilized in the construction of study tools (questionnaires) which have been distributed in the industrial companies in the Taiz city, Yemen. The study targeted accounting costs, accountants, auditors and managers of financial department‟s in industrial companies. Data analysis through the Statistical Package for Social Sciences (SPSS) was the use of scientific statistical methods “Frequencies and percentages, SMA, Standard deviation, t-test, Cronbach's alpha test. The results indicate that the cost of the accounting system applied in industrial companies provides quality accounting information; there is an impact of this information on the pricing decision-making; there are areas in which pricing decisions much depend on the information provided by the cost accounting systems. This study contributes to the literature by providing an analysis of the role of cost information in pricing decisions within industrial companies in the Taiz city, Yemen.