AN EVALUATION OF COST REDUCTION TECHNIQUE IN ACHIEVING PROFITABILITY IN AN INFLATED ECONOMY (A CASE STUDY OF NIGERIAN BREWERIES PLC)

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AN EVALUATION OF COST REDUCTION TECHNIQUE IN ACHIEVING PROFITABILITY IN AN INFLATED ECONOMY (A CASE STUDY OF NIGERIAN BREWERIES PLC)

ABSTRACT

The research work aim to study the evaluation of cost reduction techniques is achieving profitability in an inflated economy with particular reference to Nigerian Breweries Plc and to find out how effective, the resources of Nigerian Breweries Plc are utilized to improve profitability.  This research work has five chapters.

Chapter one contains a general discussion of cost reduction as seen by different people. It went further to state the problem to be studies

and why this study was carried out, the scope and limitation for the study and finally the proposition and the definition of terms.

Chapter two reviewed related literature as it relate to costs, concept and definition of cost reduction.

Chapter three deals with the design of the study the method used in collecting relevant data.  It also deals with way the questionnaire were distributed and the treatment of data.

Chapter four, showed data gotten from the research survey. its analysis and interpretation.

Finally, the summary of findings, conclusion on the research and recommendation made by the researcher are all in chapter five.

TABLE OF CONTENT

TITLE PAGE … … … … … … … i

APPROVAL PAGE  … … … … … … … ii

DEDICATION … … … … … … … iii

ACKNOWLEDGEMENT … … … … … … iv

ABSTRACT … … … … … … … … v

TABLE OF CONTENT … … … … … … … vi

CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND OF THE STUDY

1.2 STATEMENT OF THE PROBLEMS

1.3 OBJECTIVES F THE STUDY

1.4 SIGNIFICANCE OF THE STUDY

1.5 SCOPE AND LIMITATION OF THE STUDY

1.6 OPERATIONAL DEFINITION OF TERMS

REFERENCE

CHAPTER TWO

2.0 REVIEW OD RELATED LITERATURE

2.1 COST

2.2 CONCEPT AND DEFINITION OF COST REDUCTION

2.3 INFLATION AND PROFITABILITY

2.4 DIFFERENCE BETWEEN COST REDUCTION AND COST CONTROL

2.5 THE PRODUCTION DEPARTMENT

2.5.1 THE PURCHASING DEPARTMENT

2.5.2 THE SALES DEPARTMENT

2.5.3 PERSONNEL AND ADMINISTRATIVE DEPARTMENT

2.6 THE PLANNING REDUCTION

2.7 COST REDUCTION ANALYSIS

2.8 COST REDUCTION TECHNIQUES

2.9 BREAK-EVEN ANALYSIS

2.9.1 ABC ANALYSIS

2.10 ABSENTEEISM CONTROL

2.11 FACTORS THAT INFLUENCE PROFITABILITY

2.12 ROLE OF PROFIT IN BUSINESS

CHAPTER THREE

3.0 RESEARCH DESIGN AND METHODOLOGY

3.1 POPULATION COLLECTION

3.2 TEST OF HYPOTHESIS

3.3 ANALYSIS OF QUESTIONNAIRE

3.4 METHOD OF DATA COLLECTION

3.5 PRIMARY DATA

3.6 SECONDARY DATA

CHAPTER FOUR

4.0 DATA PRESENTATION AND ANALYSIS

4.1 DATA PRESENTATION

4.2 DATA ANALYSIS

4.3 INTERPRETATION OF DATA

CHAPTER FIVE

FINDINGS, CONCLUSION, AND RECOMMENDATIONS

5.1 SUMMARY OF FINDINGS

5.2 CONCLUSION

5.3 RECOMMENDATION

BIBLIOGRAPHY

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