Hypothesis 1
In the first hypothesis that accountability is desirable in the quest for a manufacturing company growth and survival.
Already from respondents accept the hypothesis is shown that respondents accepts the hypothesis because 8 respondents D% mark and this can be seen in table 5.
For further verification of this hypothesis table 9 while use in testing it using chi square test.

Hypothesis II
For inference, all respondents agreed that manufacturing companies are aware of this especially those producing homogenous products and they are ensuring efficient and accurate process costing system.
4.4 RESULT OF FINDINGS
Having reviewed analyzed and appraised the process costing system in manufacture company using Nigeria Bottling Company Plc (NBC) coca-cola Ilorin Plant as a case study the following was reviewed and discussed.
A brief explanation of costing and study (NBC) Nigeria Bottling Company, Ilorin plant with its administrative set up, the function of cost accountant and the roles of cost accountant in a manufacturing company, in the analysis, the research methodology that was used in carrying out the analysis interpretation coupled with test of hypothesis are also mentioned.
In the process of writing up the research test, the research maintain its definition of process costing, classification, element, objective, procedure, characteristic advantage and limitation of process costing system.
In the table above shows that the respondents between the age of 25 years are for, those of 43 and 51, cars are 12 and age above 51 are 3. This indicate firmly men and women with responsibility as they total to 65% of respondents.