ABSTRACT

The topic of this research study cost-volume profit analysis as a management tool for decision making (A case study of Nigeria Breweries, Plc).  A lot of problems evoke the researchers interest to carryout the intellectual study of this nature.  Problems raised by expansion through increase sales and the introduction of new products.  Many are facing problem of contraction due to the introduction of substitute materials, products or reduced demand for their products.  The main objectives of this research work was to look at the examine some other techniques that help in the decision.  To identify problems encountered in the practical application of cup analysis and suggest possible solution. To highlight the superiority of using cost volume profit over forms of techniques. Data were collected through the use of questionnaire and personal observation was also used.  Data used were computed through the use of frequency (f) and percentage (%). The major finding of the study are: A part from cost-volume profit analysis, the company uses other techniques or employs other techniques in decision making which include standard costing, budgeting and budgeting control, cash flow analysis and capital budgeting. Additional findings, include the enhancement of efficiency and effectiveness of the company’s operation. It was discovered that cost volume profit analysis provide management of Nigeria Breweries Plc with costs and profit data for profit planning here cup analysis is an important tool in short term planning. In conclusion cost volume profit analysis is a powerful indispensable tool that helps management in the march toward achieving the profit objectives. To ensure continuous profitability, the growth of the Nigeria Breweries Plc, the entire management should ensure a continues uses of cost volume profit analysis as a management tool for decision making. 

TABLE OF CONTENTS

Title page ii

Dedication iii

Acknowledgement iv

Abstract v

Table of contents vi

CHAPTER ONE

1.0 Introduction 1 

1.1 Background of study 1

1.2 Statement of the problem 3

1.3 Objectives of the study 4

1.4 Significance of the study 5

1.5 Research Questions 6

1.6 Research Hypothesis 7

1.7 Scope and Limitation of the study 8

1.8 Definition of Terms 9

CHAPTER TWO

2.0 Literature Review 11

2.1 An Overview of Cost-Volume-Profit Analysis 11

2.2 Cost-Volume-Profit Limitations 13

2.3 Break-Even Analysis A Traditional View of the 16

Cost-Volume-Profit Relation

2.4 Graphical Approach to break-even Analysis 17

2.5 Formular method of finding break point 23   

2.6 The multi- product cost-volume-profit analysis 30

2.7 Decision making function 36

2.8 Other tools for decision making and control 39  

Reference 

CHAPTER THREE:

3.0 Research Design and Methodology 56

3.1 Sources of data 56

3.2 Primary sources of data 57

3.3 Secondary sources of Data 58

3.4 Population and sample size determination 59 

3.5 Method of data collection 61

3.6 Method of validating the instrument 62

3.7 Method of data analysis                               62 

CHAPTER FOUR:

4.0 Data Presentation, Analysis and Interpretation 65

4.1 Preliminary information 66

4.2 Data analysis 66

4.3 Testing and interpretation of hypothesis 72 

CHAPTER FIVE

5.0 Summary of Findings, Conclusions and Recommendations 77

5.1 Summary of Findings 77

5.2 Conclusions 79

5.3 Recommendations 80

Bibliography

Appendix