ABSTRACT 
 This study was conducted to determine some based line data essential for financial planning and control a key to management efficiency in the manufacturing industry.  Some research problems were investigated such as in adequate financial management, lack of adequate planning and poor control in the manufacturing industry. I solve the research problems, both primary and secondary data were collected.  The research instrument used in collecting the data was questionnaires.  In organizing and presenting data collect, tables and percentages were used.  Three hypothesis were tested using T-test method. In the course of carrying out this research, it was discovered that there as no proper financial management control in the  industry.  the following recommendations were made which were planning policy must not be practiced as mere useful thinking, but as a matter of financial planning guidelines to provide the basis of development programme, and discipline should be maintained at all cost so as to ensure effective and judicious use of financial resource in manufacturing industry.
 
 TABLE OF CONTENT
 Title Pageii
 Approval Pageiii
 Dedicationiv
 Acknowledgementv
 Abstractvi
 Table of Contentvii
 
 CHAPTER ONE: 
 INTRODUCTION
 1.1 Background of the study1
 1.2 Statement of the  problem8
 1.3 Objectives of the study9
 1.4scope of the study                                                  9
 1.5 Research Questions  10
 1.6 Research Hypotheses 11
 1.7 Significant of the study12
 1.8Definition of Terms 15
 
 CHAPTER TWO: 
 LITERATURE REVIEW 
 2.1Production Cost Control9
 2.3Production Cost10
 2.4Accounting for Element Of Production13
 2.5Accounting For Material Cost14
 2.6Accounting For Labour Cost15
 2.7Accounting For Overhead Cost16
 2.8Control17
 
 CHAPTER THREE: 
 METHODOLOGY
 3.1Research Design 43
 3.2Area of the study 43
 3.3Population of the study 43
 3.4Sample 44
 3.5Sources of Data        46
 3.6Analytical Technique 47
 
 CHAPTER FOUR: 
 PRESENTATION AND ANALYSIS OF DATA
 4.1Data Presentation49
 4.2Data Analysis 55
 
 CHAPTER FIVE: 
 SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS. 
 5.1 Summary of Findings74
 5.2 Conclusion75
 5.3 Recommendations                      75
 References
 AppendixI
 Appendix II