The study examined the role of financial record-keeping data in managerial decision making in manufacturing companies, using Dangote Cement Plc, Ogun State as a case study. The study was motivated by the increasing need for manufacturing organizations to utilize accurate, relevant, and timely financial record-keeping data in making effective managerial decisions relating to planning, cost control, resource allocation, and operational performance. The specific objectives of the study were to examine the types of financial record-keeping data available to managers in Dangote Cement Plc, determine the function of financial record-keeping data in managerial decision making, evaluate the effectiveness of financial record-keeping data in improving managerial decisions, and identify challenges associated with the use of financial record-keeping data in decision making. The study adopted a descriptive survey research design. The population of the study comprised employees of Dangote Cement Plc, Ogun State, while a sample size of 109 respondents was selected using the Taro Yamane formula. Data were collected through a structured questionnaire administered to selected managers, financial record-keeping and finance personnel, administrative staff, and other relevant employees. A total of 102 valid questionnaires were analyzed using descriptive statistics such as frequency, percentage, mean, and standard deviation. Simple regression analysis was used to test the hypothesis at a 5% level of significance. The findings revealed that managers in Dangote Cement Plc have access to various forms of financial record-keeping data, including financial record-keeping reports, cost financial record-keeping data, and budgeting and variance analysis reports. The study also found that financial record-keeping data plays a significant function in managerial decision making by supporting resource allocation, cost control, operational planning, and strategic decisions. Furthermore, the findings showed that financial record-keeping data improves the accuracy and effectiveness of managerial decisions. Regression analysis confirmed that financial record-keeping data has a significant effect on managerial decision making in Dangote Cement Plc, Ogun State. However, challenges such as delayed financial record-keeping reports, inadequate understanding of financial record-keeping data, and technological limitations were identified as factors affecting effective utilization. The study concluded that financial record-keeping data is an essential management tool that enhances decision quality and organizational performance in manufacturing companies. It was recommended that Dangote Cement Plc should continue to strengthen its financial record-keeping data systems, provide regular training for managers on financial record-keeping data interpretation, improve the timeliness of financial reporting, and adopt modern financial record-keeping technologies to enhance decision-making effectiveness.

Keywords: Financial Record-Keeping Data, Managerial Decision Making, Financial Reporting, Cost Control, Resource Allocation, Manufacturing Companies.