{"id":3836,"date":"2026-02-13T20:43:15","date_gmt":"2026-02-13T20:43:15","guid":{"rendered":"https:\/\/birpub.org\/ijois\/?post_type=journal_article&#038;p=3836"},"modified":"2026-02-13T20:47:45","modified_gmt":"2026-02-13T20:47:45","slug":"effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms","status":"publish","type":"journal_article","link":"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/","title":{"rendered":"Effect of Big Data Analytics in Optimizing Cost Management for Nigerian Manufacturing Firms"},"content":{"rendered":"\n<p><strong>Ozioko, Anastasia Chinonye<sup> 1<\/sup>\u00a0 &amp;\u00a0 Ukwueze, Nnaemeka Thaddeus<sup> 2<\/sup><\/strong><\/p>\n\n\n\n<p><strong>Abstract<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>This study examines the effect of Big Data Analytics (BDA) on optimizing cost management in Nigerian manufacturing firms, with specific focus on cost reduction, process efficiency, financial performance, and the factors influencing BDA adoption and implementation. The study was conducted in Enugu State, Southeast Nigeria, involving 15 medium-to-large manufacturing firms across sectors such as food and beverages, plastics, and building materials. Using a mixed-methods approach, data were collected from 150 respondents through structured questionnaires based on the Technology\u2013Organization\u2013Environment (TOE) framework and the Technology Acceptance Model (TAM), complemented by semi-structured interviews and secondary financial records. Quantitative data were analyzed using regression and Structural Equation Modeling (PLS-SEM), while qualitative data were examined through thematic analysis. The findings reveal a very strong positive relationship between BDA and cost management outcomes. BDA practices significantly improved cost reduction (R\u00b2 = 0.897), process efficiency (R\u00b2 = 0.923), and financial performance (R\u00b2 = 0.912). Specifically, data-driven cost monitoring, strategic cost management, and analytics-supported decision-making were key drivers of improved performance. Furthermore, management support, availability of skilled personnel, and robust IT infrastructure were found to significantly enhance BDA implementation, whereas high technology cost constituted a major barrier. The study concludes that Big Data Analytics is a strategic managerial tool that enables Nigerian manufacturing firms to control costs, streamline operations, and improve profitability. Effective adoption of BDA requires strong leadership commitment, investment in human capital, and supportive technological infrastructure. The study therefore recommends increased organizational and policy support for analytics-driven transformation in Nigeria\u2019s manufacturing sector to promote competitiveness and sustainable growth<\/em><em><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><em>Keywords:&nbsp; <\/em><\/strong><em>Big Data Analytics, Cost Management, Process Efficiency, Financial Performance, Manufacturing Firms, Nigeria.<\/em><em><\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/birpub.org\/ijois\/wp-content\/uploads\/sites\/6\/2026\/02\/IJOIS_4256-66.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of IJOIS_42,56-66.\"><\/object><a id=\"wp-block-file--media-71538fda-d5ee-402a-a3bb-054b56f29a82\" href=\"https:\/\/birpub.org\/ijois\/wp-content\/uploads\/sites\/6\/2026\/02\/IJOIS_4256-66.pdf\">IJOIS_42,56-66<\/a><a href=\"https:\/\/birpub.org\/ijois\/wp-content\/uploads\/sites\/6\/2026\/02\/IJOIS_4256-66.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-71538fda-d5ee-402a-a3bb-054b56f29a82\">Download<\/a><\/div>\n","protected":false},"author":1,"template":"","journal_article_cats":[222],"class_list":["post-3836","journal_article","type-journal_article","status-publish","hentry","journal_article_cat-vol-4-no-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v26.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Effect of Big Data Analytics in Optimizing Cost Management for Nigerian Manufacturing Firms - International Journal of Organizational Intelligence and Systems (IJOIS)<\/title>\n<meta name=\"description\" content=\"This study examines the effect of Big Data Analytics (BDA) on optimizing cost management in Nigerian manufacturing firms, with specific focus on cost reduction, process efficiency, financial performance, and the factors influencing BDA adoption and implementation. The study was conducted in Enugu State, Southeast Nigeria, involving 15 medium-to-large manufacturing firms across sectors such as food and beverages, plastics, and building materials. Using a mixed-methods approach, data were collected from 150 respondents through structured questionnaires based on the Technology\u2013Organization\u2013Environment (TOE) framework and the Technology Acceptance Model (TAM), complemented by semi-structured interviews and secondary financial records. Quantitative data were analyzed using regression and Structural Equation Modeling (PLS-SEM), while qualitative data were examined through thematic analysis. The findings reveal a very strong positive relationship between BDA and cost management outcomes. BDA practices significantly improved cost reduction (R\u00b2 = 0.897), process efficiency (R\u00b2 = 0.923), and financial performance (R\u00b2 = 0.912). Specifically, data-driven cost monitoring, strategic cost management, and analytics-supported decision-making were key drivers of improved performance. Furthermore, management support, availability of skilled personnel, and robust IT infrastructure were found to significantly enhance BDA implementation, whereas high technology cost constituted a major barrier. The study concludes that Big Data Analytics is a strategic managerial tool that enables Nigerian manufacturing firms to control costs, streamline operations, and improve profitability. Effective adoption of BDA requires strong leadership commitment, investment in human capital, and supportive technological infrastructure. The study therefore recommends increased organizational and policy support for analytics-driven transformation in Nigeria\u2019s manufacturing sector to promote competitiveness and sustainable growth\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Effect of Big Data Analytics in Optimizing Cost Management for Nigerian Manufacturing Firms\" \/>\n<meta property=\"og:description\" content=\"This study examines the effect of Big Data Analytics (BDA) on optimizing cost management in Nigerian manufacturing firms, with specific focus on cost reduction, process efficiency, financial performance, and the factors influencing BDA adoption and implementation. The study was conducted in Enugu State, Southeast Nigeria, involving 15 medium-to-large manufacturing firms across sectors such as food and beverages, plastics, and building materials. Using a mixed-methods approach, data were collected from 150 respondents through structured questionnaires based on the Technology\u2013Organization\u2013Environment (TOE) framework and the Technology Acceptance Model (TAM), complemented by semi-structured interviews and secondary financial records. Quantitative data were analyzed using regression and Structural Equation Modeling (PLS-SEM), while qualitative data were examined through thematic analysis. The findings reveal a very strong positive relationship between BDA and cost management outcomes. BDA practices significantly improved cost reduction (R\u00b2 = 0.897), process efficiency (R\u00b2 = 0.923), and financial performance (R\u00b2 = 0.912). Specifically, data-driven cost monitoring, strategic cost management, and analytics-supported decision-making were key drivers of improved performance. Furthermore, management support, availability of skilled personnel, and robust IT infrastructure were found to significantly enhance BDA implementation, whereas high technology cost constituted a major barrier. The study concludes that Big Data Analytics is a strategic managerial tool that enables Nigerian manufacturing firms to control costs, streamline operations, and improve profitability. Effective adoption of BDA requires strong leadership commitment, investment in human capital, and supportive technological infrastructure. The study therefore recommends increased organizational and policy support for analytics-driven transformation in Nigeria\u2019s manufacturing sector to promote competitiveness and sustainable growth\" \/>\n<meta property=\"og:url\" content=\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/\" \/>\n<meta property=\"og:site_name\" content=\"International Journal of Organizational Intelligence and Systems (IJOIS)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T20:47:45+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/\",\"url\":\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/\",\"name\":\"Effect of Big Data Analytics in Optimizing Cost Management for Nigerian Manufacturing Firms - International Journal of Organizational Intelligence and Systems (IJOIS)\",\"isPartOf\":{\"@id\":\"https:\/\/birpub.org\/ijois\/#website\"},\"datePublished\":\"2026-02-13T20:43:15+00:00\",\"dateModified\":\"2026-02-13T20:47:45+00:00\",\"description\":\"This study examines the effect of Big Data Analytics (BDA) on optimizing cost management in Nigerian manufacturing firms, with specific focus on cost reduction, process efficiency, financial performance, and the factors influencing BDA adoption and implementation. The study was conducted in Enugu State, Southeast Nigeria, involving 15 medium-to-large manufacturing firms across sectors such as food and beverages, plastics, and building materials. Using a mixed-methods approach, data were collected from 150 respondents through structured questionnaires based on the Technology\u2013Organization\u2013Environment (TOE) framework and the Technology Acceptance Model (TAM), complemented by semi-structured interviews and secondary financial records. Quantitative data were analyzed using regression and Structural Equation Modeling (PLS-SEM), while qualitative data were examined through thematic analysis. The findings reveal a very strong positive relationship between BDA and cost management outcomes. BDA practices significantly improved cost reduction (R\u00b2 = 0.897), process efficiency (R\u00b2 = 0.923), and financial performance (R\u00b2 = 0.912). Specifically, data-driven cost monitoring, strategic cost management, and analytics-supported decision-making were key drivers of improved performance. Furthermore, management support, availability of skilled personnel, and robust IT infrastructure were found to significantly enhance BDA implementation, whereas high technology cost constituted a major barrier. The study concludes that Big Data Analytics is a strategic managerial tool that enables Nigerian manufacturing firms to control costs, streamline operations, and improve profitability. Effective adoption of BDA requires strong leadership commitment, investment in human capital, and supportive technological infrastructure. The study therefore recommends increased organizational and policy support for analytics-driven transformation in Nigeria\u2019s manufacturing sector to promote competitiveness and sustainable growth\",\"breadcrumb\":{\"@id\":\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/birpub.org\/ijois\/journal_article\/effect-of-big-data-analytics-in-optimizing-cost-management-for-nigerian-manufacturing-firms\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/birpub.org\/ijois\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Effect of Big Data Analytics in Optimizing Cost Management for Nigerian Manufacturing Firms\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/birpub.org\/ijois\/#website\",\"url\":\"https:\/\/birpub.org\/ijois\/\",\"name\":\"International Journal of Organizational Intelligence and Systems (IJOIS)\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/birpub.org\/ijois\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Effect of Big Data Analytics in Optimizing Cost Management for Nigerian Manufacturing Firms - International Journal of Organizational Intelligence and Systems (IJOIS)","description":"This study examines the effect of Big Data Analytics (BDA) on optimizing cost management in Nigerian manufacturing firms, with specific focus on cost reduction, process efficiency, financial performance, and the factors influencing BDA adoption and implementation. 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