ABSTRACT
In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers. So the aim of this study is to find out the responsiveness and relationship of cost volume profit analysis that could be positive or negative in business decisions.In the study, a questionnaire was used to collect relevant data from the staff of Innoson technical Enugu, the findings revealed that Innoson technical Enugu has perception that the establishment of cost volume profit analysis has helped in the improvement of operational activities and in issues raised in the research work.The study broadened the researcher’s depth of knowledge and the research embarked on review of related literature. Data drawn from secondary sources all contributed. Data generated was also presented on frequency table and analyzed clearly.It was discovered at the end of the research work that most organizations are unable to achieve the organizations goal because of inability to apply the theory of cost volume profit analysis perfectly.Finally, the application of cost volume profit analysis is more sensitive to management decision
TABLE OF CONTENTS
Title Page - - - - - - - - ii
Approval Page - - - - - - - - iii
Dedication - - - - - - - - iv
Acknowledgement - - - - - - - v
Abstract - - - - - - - - - vi
Table of Contents - - - - - - - vii
CHAPTER ONE
1.0 Background of the Study - - - - - 1
1.1 Introduction - - - - - - - 1
1.2 Statement of problems - - - - - 2
1.3 Objective of the Study - - - - - 3
1.4 Research Hypothesis - - - - - - 4
1.5 Scope of the Study - - - - - - 4
1.6 Significance of the Study - - - - - 5
1.7 Limitation of the Study - - - - - 6
1.8 Definition of Terms - - - - - - 6
Reference - - - - - - - 8
CHAPTER TWO
2.0 Review of Literature - - - - - - 9
2.1 Theoretical Review - - - - - - 9
2.2 Assumption of Break-even Analysis - - - 14
2.3 Application of Break-even Analysis - - - 15
2.4 Margin of Safety: (By Definition) - - - - 18
2.5 Approach to Cost Volume Profit Analysis - - 21
2.6 Profit Volume Graph - - - - - - 26
2.7 Cost Volume profit Analysis for Multi-Production - 27
2.8 Operational Techniques - - - - - 28
2.9 Cost Volume Profit Analysis and Computer Application 30
2.10 Sensitivity Analysis - - - - - - 31
2.11 Limitation of Break-Even Analysis - - - 32
2.12 Empirical Review - - - - - - 33
Reference - - - - - - - - 45
CHAPTER THREE
3.0 Research Methodology - - - - - 46
3.1 Research Design - - - - - - 46
3.2 Area of Study - - - - - - - 46
3.3 Population of Study - - - - - - 46
3.4 Sources of Data - - - - - - - 47
3.5 Sampling Methods - - - - - - 47
3.6 Research Instrumentation - - - - - 48
3.7 Validity and Reliability of Research Instrument - 49
3.8 Method of Data Analysis - - - - - 49
CHAPTER FOUR
4.0 Data Presentation, Analysis and Interpretation - 51
4.1 Presentation of Data - - - - - - 51
4.2 Analysis of Question - - - - - 55
CHAPTER FIVE
5.0 Summary of Finding, Recommendations and
Conclusion - - - - - - - 71
5.1 Summary of Findings - - - - - - 71
5.2 Recommendation - - - - - - 72
5.3 Conclusion - - - - - - - 73
Bibliography/References - - - - - 74
Appendix - - - - - - - - 76
Questionnaire - - - - - - - 77
