ANALYSING DEBT MANAGEMENT TECHNIQUE BUSINESS ORGANIZATIONS IN NIGERIA

Previously debt can be talked of when individual, group of society, economic position suffers inadequately it was the only time measure of organizational or individual economic expansion. This research work delves into the business meaning of “debt” analyzing its management in a business organization. The fruit of its efficient management in an organization. The researchers did not relent in their efforts to point out where and why the impact of debt is felt mostly in business life. It has found that debt exist throughout the life of a business organization from the initial capital outlay, in the time of further expansion, in daily transactions or with the suppliers With the close look of the eastern bottlers limited Enugu (makers of limca) the research has employed both primary source involves oral interview, the use of practical or personal observation from sourced documents. Secondary sources on the other hand are data sourced from published textbooks, journal and dailies. Observation has revealed however, that one can be a debtor as well as a creditor. A god financial manager can source fund by debt invest it and make a profit before the maturity of the debt. To do this, some speculative factors can be considered and handled so that risk and return can be sought for and a fairly equilibrium point.