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@article{202350,
        author = {Muskan Kumari},
        title = {Role of cost accounting practices in enhancing Profitability and Operational Efficiency in Manufacturing Industries: A Conceptual and Analytical Study},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {6756-6765},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=202350},
        abstract = {Introduction: In the modern competitive manufacturing environment, profitability and operational efficiency are critical determinants of organisational survival and long-term sustainability. Manufacturing industries face continuous pressure from rising raw material costs, labour expenses, technological disruptions, global competition, and customer demand for quality products at lower prices. Cost accounting has emerged as an essential managerial tool to control costs, minimise waste, improve pricing decisions, and enhance profitability.
Research Objective: This study examines the role of cost accounting practices in improving operational efficiency and financial performance in manufacturing industries, focusing on techniques such as standard costing, budgetary control, variance analysis, activity-based costing (ABC), and lean cost management.
Research Methodology: The study is conceptual and analytical in nature, based entirely on secondary data collected from journals, research articles, books, industry reports, and online sources.
Results: The findings reveal that effective cost accounting systems significantly contribute to cost reduction, waste minimization, improved resource utilization, and strategic decision-making.
Conclusion: Manufacturing firms adopting modern cost accounting techniques achieve better profitability and sustainable competitive advantage compared to those relying solely on traditional accounting practices.},
        keywords = {Cost accounting, operational efficiency, financial performance, manufacturing industries, standard costing, activity-based costing, lean cost management, variance analysis, budgetary control.},
        month = {May},
        }