The study examined whether cost control improvements can be achieved by applying learning curve theory in small scale manufacturing firms in Nigeria. The specific objective was to determine the extent to which production team expertise and product quality control enhance cost savings among small scale manufacturing firms in Nigeria. The study adopted descriptive survey design on a population of 493 strategic management staff working full time in small scale manufacturing companies in Nigeria. Taro-Yamane (1964) formula for sample size was used to obtain a sample size of 221 respondents that participated in the survey. Primary data were collected using electronic questionnaires administered to 221 staff of the study sample. The two (2) null hypotheses that were formulated were tested using Spearman Correlation Coefficient with the aid of Statistical Package for Social Sciences (SPSS) V. 25. The study found that: production team expertise significantly contributes to cost savings among small scale manufacturing firms in Nigeria (p-value = 0.000); product quality control significantly influences cost savings among small scale manufacturing firms in Nigeria (p-value = 0.000). In conclusion, developing production team expertise, and focusing on product quality control enable firms to enhance their cost control efforts. The study recommends that small scale manufacturing firms should invest in training and development programs to enhance the expertise and skills of production teams in manufacturing firms in Nigeria as well as provide opportunities for team members to learn about process optimization, waste reduction, and resource utilization
Umeh et al. (Fri,) studied this question.