COST BEHAVIOR ANALYSIS AND INDUSTRIES' FINANCIAL PERFORMANCE

This study examined the impact of cost behavior analysis on the financial performance of manufacturing industries in Rwanda, focusing on Bralirwa Plc from 2017 to 2020. It aimed to explore how material costs, labor costs, and overhead costs influence financial performance. Using a cross-sectional survey with 67 employees from Bralirwa, data was collected through questionnaires and financial reports. The findings revealed strong correlations between material cost analysis (Pearson correlation: .895, p-value: 0.000), labor cost analysis (Pearson correlation: .885, p-value: 0.000), and overhead cost analysis (Pearson correlation: .556**, p-value: 0.000) with financial performance. The study concluded that cost behavior analysis significantly impacts financial performance, confirming the research objectives and hypotheses. Recommendations include improving employees' cost analysis skills and conducting comparative industry analysis.

Autorentext

Prof. Dr Mbonigaba Celestin jest pracownikiem naukowym i administratorem z tytu em doktora. nauk o rachunkowo ci oraz stä podoktorski w dziedzinie nauk o rachunkowo ci. Posiada certyfikaty zawodowe CIPP, CIA, CFA, PMP, CPA (L2). Dzi ki ponad 15-letniemu do wiadczeniu piastowä kluczowe role, w tym redaktora naczelnego, badacza i autora.