Application Of Cost-volume-profit Analysis (a Case Study Of Nigerian Bottling Company, Enugu State)

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 Content

CHAPTER ONE: INTRODUCTION

CHAPTER TWO: REVIEW OF RELATED LITERATURE 

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY

CHAPTER FOUR:   PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

CHAPTER FIVE:  SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS