ABSTRACT

 The topic of this research study cost-volume profit analysis as a management tool for decision making (A case study ofNigeria Breweries, Pic). A lot ofproblems evoke the researchers interest to carry out the intellectual study of this nature. Problems raised by expansion through increase sales and the introduction of new products. Many are facing problem of contraction due to the introduction of substitute materials, products or reduced demand for their products. The main objectives of this research work was to examine the effect of CVP analysis as a management tool for decision making. The other objectives are to identify the relationship between cost, volume and profit in respect to management functions. And finally to understand how Nigerian breweries regulate cost in order to achieve their desired profit. Data were collected through the use of questionnaire. Data used were computed through the use of frequency (f) and percentage (%) and The Pearson Product Moment Correlation (PPMC) is used as our method of analyzing the data generated. The major finding of the study are: costvolume-profit analysis as a management tool for decision making has an effect on the Nigerian Breweries decision making and growth rate. Additional findings include, Nigerian breweries put cost variance into consideration during planning section. It was also discovered that volume ofgoods produces is affected by the performance of staff and finally the profit Nigerian Breweries want to achieve within a period of time has a relationship with the budget made within that time frame. In conclusion cost volume profit analysis is a powerful indispensable tool that helps management in the march toward achieving the profit objectives. To ensure continuous profitability, the growth of the Nigeria Breweries Pic, the entire management should ensure a continues uses of cost volume profit analysis as a management tool for decision making.