Control accounting originated from the nineteenth and twentieth century collectively with the economic revolution. Structures to song expenses became wished as decision help for the managers when the industries started to grow to come to be huge scale and greater complicated to run by Johnson and Kaplan (1987) . Management and Cost accounting has been suggested as one of such important management techniques that can help to ensure efficiency in the use of companies ‘ resources IFAC (1998) . According to Johnson and Kaplan (1987) ,traditionally ,the main objective of the cost accounting and management accounting systems has been to provide information for cost products and for promoting efficiency in the use of labour and materials .The conventional method undertake the techniques and practices consisting of cost allocation, bendy budgeting for cost control, widespread costing and product fee measurements , incremental evaluation for selection-making ,measurement of profit ,contribution and go back on investments for overall performance tracking and the total integration of internal fee accumulation systems with the external economic reporting device by Shillinglaw (1989) .
Powerful making plans, choice making and manage of decision making guarantees the achievement of each company and manage decision making entails making plans, choice making and manipulate are preconditions for the attainment of organizational goals and of a great deal importance within the making of business plans. Targets of enterprise are found out through a cautious course of action choice standards and manipulate. Each public and private business is hooked up for the purpose of reaching particular objectives
Accounting is the process of accumulating, classifying, interpreting and presenting financial information to permit informed judgements and decisions by the users of the information. The research is focusing on cost and management accounting, which is defined by Edward (2013) as a process of collecting, analysing, summarising and evaluating various alternative courses of action. Cost and management accounting enables management to carry out important functions such as planning and control, decision making and performance appraisal. It is that part of accounting which identifies, defines, measures, reports and analysis the various elements of direct and indirect costs associated with manufacturing and providing goods and services Khan and Jain, (2000)
This research project will investigate which cost and management accounting techniques are generally utilized as a part of the manufacturing industries with particular reference to Delta Beverages and set up the stretch out to which present day systems are being executed. In chapter 2, on literature view, I will investigate why a few organizations still keep on using traditional cost and manufacturing systems in spite of the shortcoming
Considering the manufacturing industry, and other business organization, managers are faced with problems of scarce or limited resources due to organization policies. Such policies may include income and expenditure policies, raw material utilization policy, purchasing policy, production policy, labour and time limit policies, therefore background that the concept of costing and management accounting as a tool for planning and control is pertinent. It is about making plans for future, implementation, and monitoring of activities to see whether it conforms to the plan. Cost and management accounting is a form of control accounting that is designed to help business owners are expecting how a whole lot commercial enterprise expenses. The purpose of this form of accounting is to keep away from going over finances in order that agencies can hold onto as a great deal in their sales as feasible and also operation aimed at assisting management in the realization of organization’s objectives.

A great deal of research has been done to build up which of the cost and management accounting frameworks give more valuable information relating items cost, in this way, imperative for basic leadership. Despite the fact that organizations in the manufacturing sector utilize both the conventional costing and based costing methods in allotment of overheads cost, action based cost has turned out to be more productive and successful cost and management accounting framework Horgern et al, (2012) . Most researchers around there for the most part concur that the use of ABC can bring about more exact cost data which is vital for key basic leadership in the manufacturing businesses. The customary cost and management accounting procedures have been condemned for prompting misshaped cost assignment Goektuerk, (2005) . Customary cost accounting strategies create mutilated generation and administrations cost which can deceive regarding estimating, marketing and profitability decisions

It is in light of the success stories of activity based costing that this research projects intends to explore how the manufacturing sector in Zimbabwe and Delta Beverages in particular have responded in terms of its application in order to boost their profitability, planning, decision making and control

Despite the fact that a cost and control accounting device is supposed to guarantee that production paintings is accomplished in line with the organisation method ,this has now not been the truth in maximum organizations. The issue at stake is how Delta Beverages is implementing the cost and management accounting system to its operational activities to ensure that it continues to be viable in the manufacturing sector of Zimbabwe. It’s been regarded for many a long time that control and production structures utilized in production have not developed in harmony .This misalignment is a reason for why unfavorable decisions are encouraged in manufacturing thus in accordance to Skinner (1971) and Kaplan (1984) .
When reviewing publication regarding cost accounting and management accounting structures ,it’s miles obvious that the hobby in the subject matter has grown in latest years but the researcher will provide an outline of control and control accounting as a tool for planning, decision making and control.
To find out if cost accounting can be a tool planning, decision making and control in Delta Beverages
To find out if management can be a tool for planning, decision making and control in Delta Beverages
To examine the effect of both cost and management accounting on Delta Beverages performance.
Can cost accounting be used as a tool for planning, decision making and control in a manufacturing company?
Can management accounting be used as a tool for planning, decision making and control in a production company?
What is the effect of cost and management accounting on planning, decision making and control in a manufacturing firm?
H0: Cost and management cannot be used as a tool for planning, decision making and control at Delta Beverages.
H1: Cost and management accounting can be used as tool for planning, decision making and control at Delta Manufacturing.
The research will serve as a resource base to other scholars and researchers interested in carrying out further research in the same field .Subsequently ,if applied ,it will go to an extent to provide new explanation to the topic .
This research will also be a guide to the company basically on how cost and management accounting information can be used as a tool for planning, decision making and controlling in the manufacturing sector at large ,on how cost and management accounting can be used to boost productivity and profitability. If the aforementioned objectives achieved, this research work will enable managers and employees of organisation to appreciate the relevance of cost and management accounting as a control tool for planning, decision making and control. The study will also aid top management of business organisation to work out effective strategies to surpass corporate failure. The study will also highlight the importance of the cost accounting methods mostly of the modern era such as average based costing in ensuring the continuous functioning of Delta Beverages in the manufacturing industry.
This research work shall cognizance on “cost and management accounting as a tool for making plans, selection making and control in manufacturing agencies”. In wearing out this examine, the researcher will awareness simplest at a particular manufacturing company, even though there are many others. The research will be done in Harare and delta is the company under study based on my topic.
Research methodology looks to show the general way to deal with tending to the examination issue and inquiries. It gives the kind of information required for the examination and the way in which it is gathered. I will lead work area investigate (library and internet) as my optional source, at that point assemble information from Delta Beverages as my essential source. I will likewise talk with staff from finance and accounting at Delta Beverages to get their perspectives on the viability and proficiency of their cost and management accounting systems. Since the data required on the exploration questions is delicate, Delta Beverages is probably not going to give the information with the exception of distributed outcomes. In this way a decent data test will be required to test the hypothesis. Distributed data on the assembling division will be gathered, for example, review reports or concentrates done by different specialists, the contrasted and those of Delta Beverages
I will survey writing from different writers in connection to cost and management accounting as a tool for planning, decision and control in the manufacturing sector. I will think about their perspectives on the effect of cost and management accounting in controlling, arranging and deciding. Cost and management accounting concept , for example, marginal and absorption costing, planning by Horngren, Kaplan and others will be audited keeping in mind the end goal to see how it helps intending to manufacturing activities. I will then concentrate on the utilization of cost and management accounting by Delta Beverages.
In a rundown, chapter one presents the exploration point of cost and management accounting as an apparatus for arranging, basic leadership and control in assembling firms in Zimbabwe. The requirement for doing the examination is to figure out which most cost and management accounting frameworks are by and large broadly utilized their commitment to arranging, basic leadership and control of the business.

The examination will be gainful for organizations working in the assembling segment considering the significance of cost accounting in detailing the benefit and misfortune. The examination theory which should be demonstrated and obviously characterized in order to demonstrate the adequacy and effectiveness of cost and management accounting as a tool for planning, decision making and control in connection to the execution of Delta Beverages private restricted