ABSTRACT
This study examines the "effect
ofIntellectual Capital on the profitability ofBrewery companies in
Nigeria", with an objective to ascertain how human capital efficiency,
structural capital efficiency and capital employed efficiency affects the net
profit margin ofBrewery companies in Nigeria. Ex-post facto research design was
adopted and data were collected using secondary sources. From the population
of5 brewery companies, a sample size of3 companies were selected namely;
Champion Brewery Pic, Guinness Pic andNigeria Brewery Place. The data collected
was analyzed using simple linear regression with the aid ofstatistical package
for social sciences (SPSS) version 22. The findings reveals that intellectual
capital as measured by Human capital efficiency (HCE) and Capital employed
efficiency (CEE) has a positive effect on profitability of Breweryfirms in
Nigeria. However Structural capital efficiency (SCE) has no significant effect
on the profitability of companies in brewery industries in Nigeria. The study
recommends that deliberate effort should be made by firms to restraint those
factors that militates against a successful intellectual capital policy, since
profitability is found to have effect on companies and efforts must be made to
grow intellectual capital through the recruitment of competent staffs. training
and motivating them.
-- (2024). Effect Of Intellectual Capital On The Profitability Of Brewery Companies In Nigeria:- Ajah Innocent O. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-on-the-profitability-of-brewery-companies-in-nigeria-ajah-innocent-o-7-2
--. "Effect Of Intellectual Capital On The Profitability Of Brewery Companies In Nigeria:- Ajah Innocent O" Mouau.afribary.org. Mouau.afribary.org, 09 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-on-the-profitability-of-brewery-companies-in-nigeria-ajah-innocent-o-7-2. Accessed 30 Oct. 2024.
--. "Effect Of Intellectual Capital On The Profitability Of Brewery Companies In Nigeria:- Ajah Innocent O". Mouau.afribary.org, Mouau.afribary.org, 09 Jul. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-on-the-profitability-of-brewery-companies-in-nigeria-ajah-innocent-o-7-2 >.
--. "Effect Of Intellectual Capital On The Profitability Of Brewery Companies In Nigeria:- Ajah Innocent O" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-on-the-profitability-of-brewery-companies-in-nigeria-ajah-innocent-o-7-2