DOI: 10.36347/sjebm.2015.v02i12.001

Pages: 1137-1142

This study assesses the cost management on corporate operating performance in Nigerian manufacturing companies. Specifically, the study ascertained the significant effect between cost management, operating profit and earnings per share of Nigerian corporate firms. Time series data was used. Data for the study were extracted from five years Annual accounts and reports of five(5) food production companies. Simple Regression Analysis was used with the aid of SPSS version 20.0 in testing the hypotheses. The study discovered that there is a significant effect between cost management, operating profit and earnings per share in Nigerian corporate firms. Based on this, the study recommends that Nigerian corporate firms should adopt modern strategic cost management method for effective operation to enable them to be at advantage in competing with their contemporaries in foreign country.