Abstract: Costing control systems is not only crucial but also specific in any production and services rendered in any business irrespective of the enterprise. This is because it is an important instrument for business operation used by management in undertaking crucial decisions, helps to facilitate and manage information to improve management. It is therefore a significant insight in the determination of earnings, boom, growth, and development of organizations and business enterprises. Despite the role of Costing control systems, it’s effectiveness in MSEs is not clear thus the need to carry out the study.