1
Research Article
Vol. 11, Issue 1
COST CONTROL MEASURES AND OPERATIONAL PERFORMANCE OF PHARMACEUTICAL FIRMS IN NIGERIA: EVIDENCE FROM SELECTED COSTING METHODS
This study examines the relationship between cost control measures and operational performance in Nigerian pharmaceutical firms. Cost control is proxied by three costing methods, namely Activity-Based Costing, Traditional or Full Absorption Costing, and Standard Costing Techniques, while operational performance is proxied by brand loyalty, customer...
