COST-VOLUME-PROFIT ANALYSIS AS A MANAGEMENT TOOL FOR DECISION MAKING A CASE STUDY OF NIGERIAN BREWERIES PLC

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ABSTRACT

This research investigation is 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.

Finally chapter five is summary of findings, conclusion and recommendations.

TABLE OF CONTENTS

Title page

Dedication

Acknowledgement

Abstract

Table of contents

CHAPTER ONE

1.0 Introduction

1.1 Background of study

1.2 Statement of the problem

1.3 Objectives of the study

1.4 Significance of the study

1.5 Research Questions

1.6 Research Hypothesis

1.7 Scope and Limitation of the study

1.8 Definition of terms

CHAPTER TWO

2.0 Literature Review

2.1 An Overview of Cost-Volume-Profit Analysis

2.2 Cost-Volume-Profit Limitations

2.3 Break-Even Analysis A Traditional View of the

Cost-Volume-Profit Relation

2.4 Graphical Approach to break-even Analysis

2.5 Formular method of finding break point

2.6 The multi- product cost-volume-profit analysis

2.7 Decision making function

2.8 Other tools for decision making and control

CHAPTER THREE:

3.0 Research design and methodology

3.1 Sources of data

3.2 Primary sources of data

3.2.1 Personal/Oral interview

3.2.2 Questionnaire method

3.3 Secondary sources of data

3.4 Population and sample size determination

3.5 Method of data collection

3.6 Method of validating the instrument

3.7 Method of data analysis

CHAPTER FOUR:

4.0 Data Presentation, Analysis and Interpretation

4.1 Preliminary information

4.2 Data analysis

4.3 Testing and interpretation of hypothesis

CHAPTER FIVE

5.0 Summary of Findings, Conclusions and Recommendations

5.1 Summary of findings

5.2 Conclusions

5.3 Recommendations

Bibliography

Questionnaire

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COST-VOLUME-PROFIT ANALYSIS AS A MANAGEMENT TOOL FOR DECISION MAKING A CASE STUDY OF NIGERIAN BREWERIES PLC

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