Abstract
This study examined the relationship between Activity-Based Costing (ABC) and organisational management, with particular emphasis on Activity Cost Information, CostDriver Analysis, ABC-Based Resource Allocation and ABCBased Managerial Decision-Making as predictors of organisational performance. The study adopted a crosssectional survey research design. With the population comprised of 1,000 managers, accountants, finance officers, operations managers and other relevant management personnel in selected organisations. Using Yamane’s formula at a 5% level of precision, a sample size of 286 respondents was determined, while stratified random sampling was employed to ensure appropriate representation. Data were collected through a structured questionnaire based on a fivepoint Likert scale and analysed using descriptive statistics, Cronbach’s alpha, Pearson correlation and multiple regression analysis. The results indicate positive relationships between organisational performance and Activity Cost Information (r = .704), Cost-Driver Analysis (r = .658), ABC-Based Resource Allocation (r = .671) and ABCBased Managerial Decision-Making (r = .736). The regression model produced R = .812, R² = .659 and adjusted R² = .654, while the overall model was statistically significant, F(4, 281) = 108.62, p < .001. The study concluded that effective ABC practices can strengthen cost visibility, resource utilisation, operational efficiency and managerial decision-making, thereby supporting improved organisational performance.
Keywords: Activity-Based Costing; Activity Cost Information; Cost-Driver Analysis; Resource Allocation; Managerial Decision-Making.
Author name(s):
Barasin Tonye Felix
Department of Supply Chain Management, Rivers State University, Rivers, Nigeria.
Bayo Princewill Lekara
Department of Business Administration, Rivers State University, Rivers, Nigeria.
Otu Offiong Duke
Department of Public Administration, University of Calabar, Cross River, Nigeria.
Christopher Akpotu
Department of Business Administration, Niger Delta University, Amassoma, Bayelsa State, Nigeria.
Ukpong Uwem Johnson
Department of Public Administration, University of Calabar, Cross River, Calabar, Nigeria.
https://doi.org/10.5281/zenodo.23144162
Copyright © [2026] The Author(s). Published by the Journal of People and Worldviews (JPW). This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) Licence, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author(s) and source are properly credited.