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
1.1Background of the Study
1.2Statement of Problem
1.3Objective of the Study
1.4Hypothesis
1.5Significance of the Study
1.6Scope and Limitation of the Study
1.7Definition of Terms
References
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1Principles and Assumption Profit (C.V.P) Analysis
2.2Method of Cost-Volume-Profit Analysis
2.3The Algebraic Method
2.4An Overview of Accountants View of Pricing
Decision
2.5Uses of Cost-Volume-Profit Analysis
2.6Problems Associated with Use of Cost-Volume-
Profit Analysis
References
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1Research Method and Design
3.2Sources of Data
3.3Population and Determination of Sample Size
3.4Methods of Investigation
References
CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.1Data Analysis
4.2Testing of Hypothesis
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1Summary of Findings
5.2Conclusion
5.3Recommendation
Bibliography
Appendix
Questionnaire