ABSTRACT
In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers. So the aim of this study is to find out the responsiveness and relationship of cost volume profit analysis that could be positive or negative in business decisions.
In the study, a questionnaire was used to collect relevant data from the staff of Innoson technical Enugu, the findings revealed that Innoson technical Enugu has perception that the establishment of cost volume profit analysis has helped in the improvement of operational activities and in issues raised in the research work.
The study broadened the researcher’s depth of knowledge and the research embarked on review of related literature. Data drawn from secondary sources all contributed. Data generated was also presented on frequency table and analyzed clearly.
It was discovered at the end of the research work that most organizations are unable to achieve the organizations goal because of inability to apply the theory of cost volume profit analysis perfectly.
Finally, the application of cost volume profit analysis is more sensitive to management decision
TABLE OF CONTENTS
Title Page--------ii
Approval Page--------iii
Dedication--------iv
Acknowledgement-------v
Abstract ---------vi
Table of Contents-------vii
CHAPTER ONE
1.0Background of the Study-----1
1.1Introduction -------1
1.2Statement of problems-----2
1.3Objective of the Study-----3
1.4Research Hypothesis------4
1.5Scope of the Study------4
1.6Significance of the Study-----5
1.7Limitation of the Study-----6
1.8Definition of Terms------6
Reference-------8
CHAPTER TWO
2.0Review of Literature------9
2.1Theoretical Review------9
2.2Assumption of Break-even Analysis---14
2.3Application of Break-even Analysis---15
2.4Margin of Safety: (By Definition)----18
2.5Approach to Cost Volume Profit Analysis--21
2.6Profit Volume Graph------26
2.7Cost Volume profit Analysis for Multi-Production -27
2.8Operational Techniques-----28
2.9Cost Volume Profit Analysis and Computer Application30
2.10Sensitivity Analysis------31
2.11Limitation of Break-Even Analysis---32
2.12Empirical Review------33
Reference--------45
CHAPTER THREE
3.0Research Methodology-----46
3.1Research Design------46
3.2Area of Study-------46
3.3Population of Study------46
3.4Sources of Data-------47
3.5Sampling Methods------47
3.6Research Instrumentation-----48
3.7Validity and Reliability of Research Instrument-49
3.8Method of Data Analysis-----49
CHAPTER FOUR
4.0Data Presentation, Analysis and Interpretation-51
4.1Presentation of Data------51
4.2Analysis of Question-----55
CHAPTER FIVE
5.0Summary of Finding, Recommendations and
Conclusion-------71
5.1Summary of Findings------71
5.2Recommendation------72
5.3Conclusion-------73
Bibliography/References -----74
Appendix --------76
Questionnaire-------77