2026, Vol. 9, Issue 1

author(s)
V Sureshkumar, Koushik R, E Muthukumar and Sriram S

abstract
This research examines the cost collection system of Titan Limited - Watches Division. The purpose of this study is to evaluate the structure, efficiency, and technological integration of Titan’s cost collection mechanisms and how they influence cost control, budgeting, and profitability. Primary and secondary data were analyzed using percentage analysis, ANOVA, and Chi-Square tests. The study reveals that Titan’s ERP-based cost collection system provides accuracy and efficiency but requires improvements in real-time integration and interdepartmental coordination. The aim is to evaluate how effectively cost collection contributes to cost control, profitability, and managerial decision-making. A descriptive research design was used with both primary and secondary data sources. Findings reveal that Titan’s ERP- integrated cost system enhances accuracy and decision support but faces challenges in real- time integration and inter-departmental coordination.