ABSTRACT
The purpose of this study was to ascertain the break even
analysis on the Brewing industry using Golden Guinea PLC as a case study. The
break-even point in units and sales were investigated. The Internal Rate of
Return (IRR) was also established. The study made use of secondary data from
Golden Guinea PLC for the data analysis. Result from the study revealed that
Golden guinea breweries will have to sell 177,701,166.7 units (N25944370340
sales in cash) of their product to cover its fixed and variable expenses, with
a production capacity of 1.15 million bottles per day Golden guinea breweries
can produce enough units to cover their fixed and variable expenses in 155 days,
if the initial investment cost is decreased by 10% the IRR of the project will
increase to 25% in the second year, 36% in the third year, and 47% in the
fourth year, if the revenue from sales of products is increased by 10% the IRR
of the project will increase from -99% to 18% in the second year, it will
increase to 28% in the third year, and it will increase to 38% in the fourth
year.
ONUOHA, E (2021). Investment Cost Analysis Of Brewring Industry Using Golden Guinea Breweries Nigeria Plc As Case Study. Mouau.afribary.org: Retrieved Dec 23, 2024, from https://repository.mouau.edu.ng/work/view/investment-cost-analysis-of-brewring-industry-using-golden-guinea-breweries-nigeria-plc-as-case-study-7-2
E, ONUOHA. "Investment Cost Analysis Of Brewring Industry Using Golden Guinea Breweries Nigeria Plc As Case Study" Mouau.afribary.org. Mouau.afribary.org, 15 Oct. 2021, https://repository.mouau.edu.ng/work/view/investment-cost-analysis-of-brewring-industry-using-golden-guinea-breweries-nigeria-plc-as-case-study-7-2. Accessed 23 Dec. 2024.
E, ONUOHA. "Investment Cost Analysis Of Brewring Industry Using Golden Guinea Breweries Nigeria Plc As Case Study". Mouau.afribary.org, Mouau.afribary.org, 15 Oct. 2021. Web. 23 Dec. 2024. < https://repository.mouau.edu.ng/work/view/investment-cost-analysis-of-brewring-industry-using-golden-guinea-breweries-nigeria-plc-as-case-study-7-2 >.
E, ONUOHA. "Investment Cost Analysis Of Brewring Industry Using Golden Guinea Breweries Nigeria Plc As Case Study" Mouau.afribary.org (2021). Accessed 23 Dec. 2024. https://repository.mouau.edu.ng/work/view/investment-cost-analysis-of-brewring-industry-using-golden-guinea-breweries-nigeria-plc-as-case-study-7-2