Abstract:
The purpose ofthis study was to determine the role of cost accounting in pricing in
manufacturing company. l
The study also sought to inefestigate how manufacturing company uses their method on pricing
their products. A case study was done on a jumbo nut company in Embu. Data was collected on a
qualitative approach where questionnaires were collected. 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 jumbo nut company. The study targeted
accounting costs, accountants, auditors and managers of financial departments in industrial
companies. 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 Kenya.
