Effect Of Inventory Valuation Method On The Performance Of Brewery Companies

Michael Okpara University | 55 pages (8107 words) | Projects
Accounting | Co Authors: NLEONU CHIGOZIE JAPHET

ABSTRACT

The study was carried to determine the effect of inventory valuation method on the performance of brewery companies from 2000 to 2015. Inventory valuation method induces such as First in first out, last in first out and weighted average method were considered in determining the effective valuation method that will enhance Breweries performance. Secondary data were sourced from Annual Reports of Nigeria breweries and it was analyzed with simple regression analysis using the Ordinary Least Squares (OLS) method. The result revealed that First in first out and last in first out has a significant and positive influence on return on asset and return on equity of Nigeria breweries while weighted average price method is positive but insignificant. It was recommended that management of Nigerian breweries should also pay more attention on weighted average price method on their inventory evaluation, this will pave way for other investment opportunity and also enhance the organizational performance.

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APA

MICHAEL, U (2021). Effect Of Inventory Valuation Method On The Performance Of Brewery Companies. Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-inventory-valuation-method-on-the-performance-of-brewery-companies-7-2

MLA 8th

UNIVERSITY, MICHAEL. "Effect Of Inventory Valuation Method On The Performance Of Brewery Companies" Mouau.afribary.org. Mouau.afribary.org, 19 Jul. 2021, https://repository.mouau.edu.ng/work/view/effect-of-inventory-valuation-method-on-the-performance-of-brewery-companies-7-2. Accessed 02 Nov. 2024.

MLA7

UNIVERSITY, MICHAEL. "Effect Of Inventory Valuation Method On The Performance Of Brewery Companies". Mouau.afribary.org, Mouau.afribary.org, 19 Jul. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-inventory-valuation-method-on-the-performance-of-brewery-companies-7-2 >.

Chicago

UNIVERSITY, MICHAEL. "Effect Of Inventory Valuation Method On The Performance Of Brewery Companies" Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-inventory-valuation-method-on-the-performance-of-brewery-companies-7-2

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