ABSTRACT
The impact of credit management on the profitability of manufacturing sector, a study of Unilever Nigeria Plc, Port Harcourt, Rivers State from 2012 – 2018 was examined. The specific objectives of the study were to; ascertain the effect of debt ratio on return on assets, determine the effect of gearing ratio on return on assets
TABLE OF CONTENTS
Cover Page Title page i
Declaration ii
Certification iii
Dedication iv
Acknowledgement v
Table of contents vi
List of Tables x
Abstract xi
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study 1
1.2 Statement
of the problem 4
1.3 Objectives of the study 4
1.4 Research question 5
1.5 Hypothesis of the study 5
1.6 Significant
of the Study 5
1.7 Scope
of Study 6
1.8. Limitation
of the Study 6
1.9. Definition of Terms 6
CHAPTER TWO: RELATED LITERATURE
2.1 Conceptual framework 8
2.1.1 Credit
Management 8
2.1.2 Process
of credit management 8
2.1.3 Credit collection
techniques 9
2.1.4 Credit management concept
in Nigeria 11
2.1.5 Impact of
Credit Management on Firm profitability 12
2.1.6 Credit
Policy 13
2.1.7 Setting credit policy and regulation 15
2.1.8 Firm`s Profitability 16
2.1.9 Credit/Lending Policy
Formulation 18
2.1.10 Criteria for loan/credit
decision and its effect on profitability 19
2.1.11 Credit Management and Firm Profitability 20
2.1.12 Credit Granting Decision and Firm
Profitability 20
2.1.13 Reasons for Granting Credit 20
2.1.14 Return
on assets 21
2:1.15 Credit
Management 22
2.1.16 Credit
Policy 24
2.1.17 Debtor`s
turnover/account receivable 25
2.1.18 Liquidity
management 27
2.1.19 Debt
Ratio 28
2.1.20 Gearing
ratio 29
2.1.21 Cash
flow Ratio 31
2.2 Theoretical Framework 31
2:2:1 Transactions
Costs Theory 31
2:2:2 Portfolio
Theory 32
2:2:4 Information
Theory 33
2.3 Empirical
Related Studies 34
2:3:1 Liquidity Management and Firm Profitability 35
2:3:2 Credit Policy and Firm Profitability 35
2:3:1 Debtors Turnover and Firms Profitability 36
2.4 Summary of Related Literature 37
CHAPTER THREE: METHODOLOGY
3.1 Research Design 38
3.2 Study
Area 38
3.3 Sources of Data Collection 39
3.4 Method of Data Analysis 39
3.5 Model Specification 40
3.6 Sample and Sampling Method 41
3.7 Data Analysis techniques 41
CHAPTER FOUR: DATA
PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS
4.1 Data
Presentation 46
4.2 Data analysis 46
4.3 Test of hypotheses 49
4.4 Discussion of findings 50
CHAPTER FIVE:
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary
of Findings 51
5.2 Conclusion 52
5.3. Recommendations 52
REFERENCES
NWOKOCHA, O (2021). Impact Of Credit Management on Profitability Of Manufacturing Firm (A Study of Unilever, Portharcourt). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-credit-management-on-profitability-of-manufacturing-firm-a-study-of-unilever-portharcourt-7-2
OLUCHI, NWOKOCHA. "Impact Of Credit Management on Profitability Of Manufacturing Firm (A Study of Unilever, Portharcourt)" Mouau.afribary.org. Mouau.afribary.org, 18 May. 2021, https://repository.mouau.edu.ng/work/view/impact-of-credit-management-on-profitability-of-manufacturing-firm-a-study-of-unilever-portharcourt-7-2. Accessed 31 Oct. 2024.
OLUCHI, NWOKOCHA. "Impact Of Credit Management on Profitability Of Manufacturing Firm (A Study of Unilever, Portharcourt)". Mouau.afribary.org, Mouau.afribary.org, 18 May. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-credit-management-on-profitability-of-manufacturing-firm-a-study-of-unilever-portharcourt-7-2 >.
OLUCHI, NWOKOCHA. "Impact Of Credit Management on Profitability Of Manufacturing Firm (A Study of Unilever, Portharcourt)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/impact-of-credit-management-on-profitability-of-manufacturing-firm-a-study-of-unilever-portharcourt-7-2