ABSTRACT
This research investigation is focused on the use of Cost-Volume-Profit analysis as a Management tool for decision making using Nigerian Breweries Plc as a case study.
Cost-Volume-Profit (CVP) analysis narrowly called break-even analysis, is the application of marginal costing and seeks to study the relationship between costs, volume and profits at differing activity levels and can be a useful guide for short-term planning and decision making.
There are series of relationship between costs, volume of production and profit. An understanding of these relationship are useful to management. Cost-volume-profit relationship as a decision making device that considers the inherent relationship between cost, volume of production and the profit that is made.
This research study is divided into five chapters. Chapter one is introduction which includes background of the study, statement of the problem, objectives of the study, significance of the study, research questions, hypothesis, scope and limitation of the study and definition of terms.
Chapter two deals with review of related literatures on cost-volume-profit analysis as a management tool for decision making.
Chapter three deals with research design and methodology.
Chapter four involves presentation, analysis and interpretation of data.
Finally chapter five is summary of findings, conclusion and recommendations.
TABLE OF CONTENTS
Title page
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTER ONE
1.0Introduction
1.1Background of study
1.2Statement of the problem
1.3Objectives of the study
1.4Significance of the study
1.5Research Questions
1.6Research Hypothesis
1.7Scope and Limitation of the study
1.8Definition of terms
CHAPTER TWO
2.0Literature Review
2.1An Overview of Cost-Volume-Profit Analysis
2.2Cost-Volume-Profit Limitations
2.3Break-Even Analysis A Traditional View of the
Cost-Volume-Profit Relation
2.4Graphical Approach to break-even Analysis
2.5Formular method of finding break point
2.6The multi- product cost-volume-profit analysis
2.7Decision making function
2.8Other tools for decision making and control
CHAPTER THREE:
3.0Research design and methodology
3.1Sources of data
3.2Primary sources of data
3.2.1Personal/Oral interview
3.2.2Questionnaire method
3.3Secondary sources of data
3.4Population and sample size determination
3.5Method of data collection
3.6Method of validating the instrument
3.7Method of data analysis
CHAPTER FOUR:
4.0Data Presentation, Analysis and Interpretation
4.1Preliminary information
4.2Data analysis
4.3Testing and interpretation of hypothesis
CHAPTER FIVE
5.0Summary of Findings, Conclusions and Recommendations
5.1Summary of findings
5.2Conclusions
5.3Recommendations
Bibliography
Questionnaire
