Nigerian Brewery Plc Cvp

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The research investigation will be focused on the use of cost-volume-profit analysis as a management tool for decision making using Nigerian Breweries Plc as a case study. Cost-Volume-Profit (CVP) analysis narrowly called break-even analysis, is the application of marginal costing and seeks to study the relationship between costs, volume and profits at differing activity levels and can be a useful guide for short-term planning and decision making. There are series of relationship between costs, volume of production and profit. An understanding of these relationship are useful to management. Cost-volume-profit relationship as a decision making device that considers the inherent relationship between cost, volume of production and the profit that is made. This research study is divided into five chapters. Chapter one is introduction which includes background of the study, statement of the problem, objectives of the study, significance of the study, research questions, hypothesis, scope and limitation of the study and definition of terms. Chapter two deals with review of related literatures on cost-volume-profit analysis as a management tool for decision making. Chapter three deals with research design and methodology. Chapter four involves presentation, analysis and interpretation of data and finally chapter five will entail summary of findings, conclusion and recommendations as well as Bibliography. TABLE OF CONTENTS

Title page

Table of contents

1. Introduction
1.1Background of study
2. Statement of the problem
3. Objectives of the study
4. Significance of the study
5. Research Questions
6. Research Hypothesis
7. Scope and Limitation of the study
8. Definition of terms

2. Literature Review
2.1An Overview of Cost-Volume-Profit Analysis
2. Cost-Volume-Profit Limitations

3. Break-Even Analysis A Traditional View of the
Cost-Volume-Profit Relation
4. Graphical Approach to break-even Analysis
5. Formular method of finding break point
6. The multi- product cost-volume-profit analysis
7. Decision making function
8. Other tools for decision making and control

3. Research design and methodology
3.1Sources of data
2. Primary sources of data
1. Personal/Oral interview
2. Questionnaire method
3. Secondary sources of data
4. Population and sample size determination
5. Method of data collection
6. Method of validating the instrument
7. Method of data analysis

4. Data Presentation, Analysis and Interpretation
4.1Preliminary information
2. Data analysis
3. Testing and interpretation of hypothesis

5. Summary of Findings, Conclusions and Recommendations
5.1Summary of findings
2. Conclusions
3. Recommendations

Orjih (2001), defined cost-volume-profit analysis as “specific way of presenting and studying the inter-relationship between costs, volumes and profits”. According to him, it provides information to management in a most lucid and precise manner. It establishes a relationship between revenues and costs with respect to volumes. It indicates the level of sales at which costs and revenue are in equilibrium. This equilibrium point is commonly known as Break even point. The break-even point is the point of sales volume at which total revenues is equal to total costs. It is a point of zero profit. According to Brown et al (1997), “some industries today are encountering problems raised by expansion through increased sales and the introduction of new products. Many on the other hand are facing problem of contraction due to the introduction of substitute materials, products or reduced demand for their...
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