THE EFFECT OF COST CONTROL IN NIGERIA BREWERIES (A CASE STUDY OF NIGERIA BREWERIES PLC. 9TH MILE, ENUGU METROPOLIS)

TABLE OF CONTENTS

CHAPTER ONE

Introduction

Background of the study

Statement of the problem

Objectives of the study

Significance of the study

Scope of the study

Research hypothesis

Scope and limitation of study

Definition of terms

CHAPTER TWO

LITERATURE REVIEW

CHAPTER THREE

Research methodology and design

Population

Determination of sample size

Data collection

Chi-square

Decision rule

CHAPTER FOUR

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

CHAPTER FIVE

Summary of finding, recommendation and conclusion

Summary of findings

Recommendation

Conclusion

Bibliography

                                       CHAPTER ONE

INTRODUCTION

BACKGROUND OF STUDY

          Cost control is a vital instrument for the survival of any business organization.  The aim of this work the impact of cost control in a Brewing Industry a case study of Nigeria Breweries Plc. 9^th  Mile Enugu metropolis is to x-ray the conceptual insight of cost control techniques and ascertain whether in practical situation those techniques in the literature are operational and also the effect it has on the organization.

          In furtherance of these however, similarities and dissimilarities would be examined and observation made.  The control of cost is very necessary to the successful operation of different business organization.  Business entity is set up as an economic institution with profit making as a primary business objective.  Achievement of profitability objectives is a concern of every business for no matter the argument for the pace of profitability in modern business it still remain the primary and the only measure of corporate efficiency and vehicle for survival in competitive are turbulent business environment.

          To achieve this profitability objective, attempts are made by various business concerns to bring cost to its bearest minimum and the essence of this cost awareness has been further amplified by the current high cost of raw material are other production cost.

          Since the introduction of austerity measure in 1982 as a result of declined countries foreign exchange earning, this gave rise to the high cost of raw material sourced outside the country.  In line to maintain reasonable cost many industries resonated to finding means of sourcing raw material locally which is cheaper comparatively to foreign sourced.  This drive most of these industries into agriculture in other to produce their own raw material.  For instance, the malt which was used by brewing industries has such replaced by the use of maize, a result of research employed by these brewing industries.