ABSTRACT 

The ultimate aim of inventory is to yield profits in a mam fracturing company fly through Satisfying customers want thereby leading to high patronage by customer. This study is to determine the effect of inventory control on the

financial performance of manufacturing company in Nigeria for 10 years period ('2009-2018). The study primarily examined the Creditors payment period, inventory holding period and inventory on the return on investment of manufacturing firm in Nigeria. The study employed inventory theory of profit, fictional theory of profit, monopoly theory of profits and Innovations theory of profits. Ex-post facto design method was employed and data was obtained from secondary source which consist of precisely annual report or financial statement of Nigeria Breweries PLC, Guinness PLC Nigeria PZ Cusson PLC, Dangote Cement PLC and Nestle Nigeria PLC gotten from the internet, journal and magazine. The simple regression model will be adopted to determine the statistical relationship between the variables. The study findings were creditors payment period, inventory holding and inventory turnover ratio has. no significant effect on the Return on Investment of a manufacturing firms. Finally the study recommended the following be deployed by the company improve demand forecasting, improved scattered inventory and inventory cycle counting.'