ABSTRACT
The volumes of activities in the business environment have continu called for the adoption of strategies for corporation decision making empact of cost volume profit analysis in on. Therefore, the standard little impact of cost volume profit analysis in management decision making process with much emphasis placed on a manufacturing company and Guinness Nigeria Plc was used as the case study. A general opinion based on empirical experiment was used to measure the inter-relationship between cost, sales and profit. From the analysis it is found that there is a relationship between cost, sales and profit. Some element of problems are found like; poor internal control system, poor knowledge cost volume profit techniques and so on. The researcher made some recommendations which are; building of an intact internal control system, management should try as much as possible to impact themselves with the knowledge of cost volume profit techniques and so on.
TABLE OF CONTENTS
TITLE PAGE
DECLARATION
CERTIFICATION
DEDICATION
ACKNOWLEDGEMENT
TABLE OF CONTENTS
LIST OF TABLES
ABSTRACT
CHAPTER ONE: INTRODUCTION
1.1 BACKGROUND OF THE STUDY 1
1.2 STATEMENT OF THE PROBLEM 2
1.3 OBJECTIVES OF THE STUDY 3
1.4 RESEARCH QUESTIONS 4
1.5 STATEMENT OF HYPOTHESES 5
1.6 LIMITATION OF THE STUDY 5
1.7 SIGNIFICANCE OF THE STUDY 5
CHAPTER TWO:
REVIEW OF RELATEDLITERATURE
2.1 AN OVERVIEW OF COST VOLUME PROFIT ANALYSIS. 7
2.2 COST VOLUME PROFIT ASSUMPTIONS 9
2.3 COST VOLUME PROFIT LIMIT ATIO NS 1 1
2.4 BREAKEVEN ANALYSIS: A TRADITIONAL VIEW OF THE COST VOLUME PROFIT RELATION
2.4.1 BREAKEVEN POINT 13
2.4.2 THE VIRTUES OF BREAKEVEN ANALYSIS 13
2.5 GRAPHICAL APPROACH TO BRAKEVEN ANALYSIS 146
FORMULA METHOD OF FINDING BREAKEVEN POINT
2.7 THE MULTI-PRODUCT COST VOLUME PROFIT ANALYSIS
2.8 DECISION MAKING FUNCTIONS 32
2.9 OTHER TOOLS FOR DECISION MAKING
CHAPTER THREE:
RESEARCH METHODOLOGY
3.1 ·.RESEARCH DESIGN 48.
3.2 AREA OF STUDY 48
3.3 POPULATION OF THE STUDY 49
3.4 SAMPLE AND SAMPLING TECHNIQUES 50
3.5 INSTRUMENT FOR DATA COLLECTION .51
3.6 RELIABILITY OF THE INSTRUMENTS 52
3.7 METHOD OF DATA COLLECTION 52
3.7.1 QUESTIONNAIRE METHOD 52
3.7.2 INTERVIEW METHOD 53
3.8 DATA ANALYSIS PROCEDURE 54
CHAPTER FOUR:
PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 RESEARCH QUESTION (PART A) OF DATA
4.2 RESEARCH QUESTION I
4.3 RESEARCH QUESTION II
.4 RESEARCH QUESTION III
-4:S· · RESEARCH QUESTION IV
4.6 RESULT OF TESTING OF HYPOTHESIS
CHAPTER FIVE:
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 SUMMARY OF FINDINGS 74
5.2 CONCLUSION 75
5.3 RECOMMENDATION 76
REFERENCES
QUESTIONNAIRE
NWACHUKWU, C (2020). THE IMPACT OF COST-VOLUME-PROFIT ANALYSIS IN MANAGEMENT DECISION MAKING PROCESS. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/the-impact-of-cost-volume-profit-analysis-in-management-decision-making-process
CHIOMA, NWACHUKWU. "THE IMPACT OF COST-VOLUME-PROFIT ANALYSIS IN MANAGEMENT DECISION MAKING PROCESS" Mouau.afribary.org. Mouau.afribary.org, 25 Mar. 2020, https://repository.mouau.edu.ng/work/view/the-impact-of-cost-volume-profit-analysis-in-management-decision-making-process. Accessed 30 Oct. 2024.
CHIOMA, NWACHUKWU. "THE IMPACT OF COST-VOLUME-PROFIT ANALYSIS IN MANAGEMENT DECISION MAKING PROCESS". Mouau.afribary.org, Mouau.afribary.org, 25 Mar. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/the-impact-of-cost-volume-profit-analysis-in-management-decision-making-process >.
CHIOMA, NWACHUKWU. "THE IMPACT OF COST-VOLUME-PROFIT ANALYSIS IN MANAGEMENT DECISION MAKING PROCESS" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/the-impact-of-cost-volume-profit-analysis-in-management-decision-making-process