ABSTRACT
A clear understanding of managerial functions is very important for the accountant who must provide the necessary information which managers need to perform their functions. In a modern competitive economy, the availability of relevant, timely and accurate information especially for planning controlling pricing and other decisions are the immense concerns to modern managers. Management provides information for decision-making in any organization. Information is very vital and indispensible for the success and survival of any organization. For a company to ensure and established its existence, as a going concern it must aim at a food profitability scheme profit optimization. This can only be achieved through efficient use of management information system. In the course of this research, the researcher discovered some problems which militated against effective and efficient performance of manufacturing firms ranged from the interpretation of data information to decision-making. However, some recommendations were offered as to improving the supply and use of management information system as an aid to small scale manufacturing firm decision.