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Malgwi

Greener Journal of  Economics and Accountancy Vol. 3 (2), pp. 026-029, July 2014

 ISSN: 2354-2357 © 2011 Greener Journals

Research Paper

Manuscript Number: 060614269

 

Assessment of Learning Curve Theory and Labour Performances in Maiduguri Flour Mill, Borno- Nigeria

 

Dr. Malgwi A.A.

 

Department of Accountancy, University of Maiduguri, Borno- Nigeria.

 

Email: dlabia @ yahoo .com, Phone: 08133895523

Abstract:

This paper attempted to test if the learning curve theory was not applicable to Maiduguri Flour Mills. The wide spread application of the learning curve theory has not been tested in Maiduguri Flour Mills. The methodology utilized the use of secondary sources of data from the company to test the applicability of the theory. The model y = axb was used to assess the applicability of the learning curve theory in Maiduguri Flour Mills, Borno-Nigeria. The result showed that learning curve theory was applicable to this company with an indication of the unit variable cost decreasing from one level of doubled output to another. Therefore, the paper rejected the null hypothesis, and accepted that the theory of learning curve was applicable to this company. The study recommended that the labourers’ effort should be motivated so that they can increase their skills and dexterity at work, so as to reap the full benefit of the theory.

Keywords: Learning curve theory, labour performances, Maiduguri Flour Mills and Borno-Nigeria.

Reference:


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Bills, A. G (1934).: General experimental psychology, Longmans psychology series, pp192-215, New York, Longmans, Green and co., pp192-215.

Bruce, H (1960).: The experience curve and its implication for strategy.

Zangwill, W. I and Kantor, B. P (1998).: Toward a theory of continuous improvement and the learning curve. www.jstor.org/stable/2634506.

Ebbinghaus, H (1885).: Learning curve in psychology and economics.

Hartley, K (1965).: The learning curve and its application to the Aircraft Industry.

ICAN study packs (2006).: Management accounting professional Examination 11.

Omolehinwa, E (2002).: Coping with cost accounting. Pumark, publishers, Agege Lagos, Nigeria.

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