TABLE OF CONTENTS 
TITLE PAGE  II
APPROVAL  III
DEDICATION IV
ACKNOWLEDGEMENT  V
TABLE OF CONTENTS  VI
LIST OF ILLUSTRATIONS/TABLES  
CHAPTER ONE:
1.1 INTRODUCTION  1
1.2 THE STATEMENT OF THE PROBLEM  1
1.3 THE NEED FOR THE STUDY  3
1.4 THE PURPOSE OF THE STUDY  5
1.5 RESEARCH HYPOTHESIS  5
1.6 THE SCOPE OF THE STUDY  6
1.7 RESEARCH METHODOLOGY  6
1.8 LIMITATION OF THE STUDY  7
1.9 ORGANIZATION OF THE STUDY  8
1.10 OPERATIONAL DEFINITION OF TERMS   9
CHAPTER TWO:
2.0 INVENTORY CONTROL AND INVENTORY VALUATION12
2.1 NATURE OF INVENTORY 12
2.2 INVENTORY CONTROL  16
2.3 ACQUISITION AND ISSUE OF MATERIALS  40
2.4 BASIC INVENTORY CONTROL SYSTEMS  43
2.5 FACTORS THAT AFFECT INVENTORY CONTROL
 SYSTEMS 49 
2.6 INVENTORY CONTROL METHODS  49
2.7 INVENTORY VALUATION SYSTEMS  
2.8 INVENTORY VALUATION METHODS  53
2.9 FACTORS AFFECTING INVENTORY VALUATION  DECISIONS 57
2.10 THE CONCEPT OF VIABILITY  60
CHAPTER THREE
3.1 SELECTION OF DATA 62
3.2 COLLECTION OF DATA  64
3.3 TOOLS OF DATA ANALYSIS  66
3.4 RELIABILITY OF DATA  67
CHAPTER FOUR: DATA PRESENTATION ANALYSIS
4.1 DATA PRESENTATION AND ANALYSIS 68
4.2 HYPOTHESIS TESTING  86
CHAPTER FIVE:
SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 SUMMARY  100
5.2 CONCLUSION  101
5.3 RECOMMENDATION  102
BIBLIOGRAPHY 107
APPENDICES 109