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 pageii

Dedication iii

Acknowledgement iv

Abstract v

Table of contentsvi

CHAPTER ONE

1.0Introduction1 

1.1Background of study1

1.2Statement of the problem3

1.3Objectives of the study4

1.4Significance of the study5

1.5Research Questions6

1.6Research Hypothesis7

1.7Scope and Limitation of the study8

1.8Definition of Terms9

CHAPTER TWO

2.0Literature Review11

2.1An Overview of Cost-Volume-Profit Analysis11

2.2Cost-Volume-Profit Limitations13

2.3Break-Even Analysis A Traditional View of the 16

Cost-Volume-Profit Relation

2.4Graphical Approach to break-even Analysis17

2.5Formular method of finding break point23   

2.6The multi- product cost-volume-profit analysis30

2.7Decision making function36

2.8Other tools for decision making and control39  

Reference 

CHAPTER THREE:

3.0Research Design and Methodology56

3.1Sources of data56

3.2Primary sources of data57

3.3Secondary sources of Data58

3.4Population and sample size determination59 

3.5Method of data collection61

3.6Method of validating the instrument62

3.7Method of data analysis                              62 

CHAPTER FOUR:

4.0Data Presentation, Analysis and Interpretation65

4.1Preliminary information66

4.2Data analysis66

4.3Testing and interpretation of hypothesis72 

CHAPTER FIVE

5.0Summary of Findings, Conclusions and Recommendations77

5.1Summary of Findings77

5.2Conclusions79

5.3Recommendations80

Bibliography

Appendix