DOCOST CONTROL TECHNIQUES AFFECT PROFITABILTY OF A MANUFACTURING COMPANIES?: CASE STUDY OF MAWIA ALBERER COMPANY

Abstract

The study aims toexplore the relationship between cost control techniques  and profitability in manufacturing companies through studingMawiaAlberer company  as a case study. The objectives of the study are: to evaluate the various cost control techniques used by manufacturing companies, to establish the relationship between cost control techniques (variance cost, budget control) and profitability in manufacturing companies. To conduct the study. The researcher adopted a cross  sectional designs which was quantitative descriptive in nature. It involved descriptive and analytical research design.Primarydata was collected through using a self-administered questionnaire from300employees. Overall, 264 usable questionnaires representing 88% respondent rate were attained. The data was analyzed using SPSS and the results were presented on the  basis of  the study objective.From the study, it was found out that there is a positive significant relationship between variance analysis and profitability. And there is also a positively significant relationship between budget control and profitability. Furthermore, manufacturing companies in Sudan apply various cost control techniques to maintain the cost at minimum in order to increase profitability.