ABSTRACT
The study highlights the application of the cost-volume-profit analysis in a manufacturing company. The study to determine the resultant effect of inefficiency in cost-volume-profit analysis application. It aims at examining the impact of cost-volume-profit (C.V.P) analysis in terms of its application and relevance to the profitability of manufacturing industry. The research methodology was design in a manner that ensured the adequate representation of the manufacturing sector in Nigeria. The emphasis on Nigerian Bottling Company Plc (NBC) which is a typical manufacturing firm in Nigeria, bearing in mind the wide coverage of the different range of product which they produce. The instrument used were the distribution of thirty-eight (38) questionnaires to accounts, sales and other section of the company, but likely thirty-five (35) was received back. These primary data collected through the questionnaire were presented and analysed using tables and percentages which chi-square (X2) was used to test the hypothesis. In furthermore of the research objectives, the research preferred measures on how the revert the situation towards effective application and the resultant benefits. The focus of the recommendation is that each of these variable of cost-volume-profit analysis should be considered since no meaningful decision could be reached, if any of the variable are isolated. Finally, it was concluded that management of manufacturing firms must be able to apply and efficiently too, the cost-volume-profit analysis for increased survival and growth of the sector.
TABLE OF CONTENTS
Title Page
Certification
Approval Page
Dedication
Acknowledgement
Abstract
Table of Content
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study
1.2 Statement of Problem
1.3 Objective of the Study
1.4 Hypothesis
1.5 Significance of the Study
1.6 Scope and Limitation of the Study
1.7 Definition of Terms
References
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Principles and Assumption Profit (C.V.P) Analysis
2.2 Method of Cost-Volume-Profit Analysis
2.3 The Algebraic Method
2.4 An Overview of Accountants View of Pricing
Decision
2.5 Uses of Cost-Volume-Profit Analysis
2.6 Problems Associated with Use of Cost-Volume-
Profit Analysis
References
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1 Research Method and Design
3.2 Sources of Data
3.3 Population and Determination of Sample Size
3.4 Methods of Investigation
References
CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.1 Data Analysis
4.2 Testing of Hypothesis
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendation
Bibliography
Appendix
Questionnaire
