ABSTRACT
The aim of this study is to analyze the impact
of cost-volume-profit analysis on management decision-making process. The study
identifies problems inherent with the application of cost-volume profit
analysis in decision-making process and ascertains the possible ways of
managing it. In accordance with this aim, to consider statistically significant
effect profitability has on changes in cost. A sample consisting of Nigeria
Breweries Plc for the period of 2008-2012 has been analyzed under correlation
model. Empirical findings show that changes in cost significantly and
statistically affect the profitability of Nigeria Breweries. Among the findings
of the study include; inability of management to determine their breakeven
sales and revenue, inability of management to apply cost-volume-profit analysis
in their decision making, incompetent financial managers and so on. The
aforementioned problems can be reduced if; management can be able to sell-out
and determine their breakeven sales and revenue as to know when profit is made,
management should know and apply cost-volume-profit analysis in their
decision-making, firm to be able to employ competent financial managers.
ANAMELECHI, E (2021). Impact Of Working Capital Management On Corporate Growth (A Survey Of Nigeria Breweries). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-working-capital-management-on-corporate-growth-a-survey-of-nigeria-breweries-7-2
EMMANUEL, ANAMELECHI. "Impact Of Working Capital Management On Corporate Growth (A Survey Of Nigeria Breweries)" Mouau.afribary.org. Mouau.afribary.org, 15 Nov. 2021, https://repository.mouau.edu.ng/work/view/impact-of-working-capital-management-on-corporate-growth-a-survey-of-nigeria-breweries-7-2. Accessed 01 Nov. 2024.
EMMANUEL, ANAMELECHI. "Impact Of Working Capital Management On Corporate Growth (A Survey Of Nigeria Breweries)". Mouau.afribary.org, Mouau.afribary.org, 15 Nov. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-working-capital-management-on-corporate-growth-a-survey-of-nigeria-breweries-7-2 >.
EMMANUEL, ANAMELECHI. "Impact Of Working Capital Management On Corporate Growth (A Survey Of Nigeria Breweries)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-working-capital-management-on-corporate-growth-a-survey-of-nigeria-breweries-7-2