THE EFFECT OF COST CONTROL IN NIGERIA BREWERIES
(A CASE STUDY OF NIGERIA BREWERIES PLC.)

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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. 9th  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.
STATEMENT OF PROBLEM
The control of cost in any organization is not an easy task, efforts are made to limited cost to the level which can be sustained by the organization.
It therefore become a truism to state that three exist a problem in an organization where the cost method in operation is either not relevant or is not effectively applied to.  Business organization are facing some drawn down in profit as a result of tributary allocation of cost to products and cost centre. This has been rise to:

1. High product cost
2. high product price
3. low turnover rate
4. costing method as usually adopted by an organization

In order to generate adequate cost information which would be
useful to management in the area of planning decision making are control with the price aim of reducing cost while optimizing revenue.

THE PRACTICE OF CORPORATE SOCIAL RESPONSIBILITIES IN THE BREWERY INDUSTRY (A CASE STUDY OF THE NIGERIAN BREWERIES)

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ABSTRACT
The research is on the practices of corporate social responsibilities in the Brewery industry. (A case study of the Nigerian Breweries Plc Ama Enugu). Primary and secondary data were collected to solve the research problem.  Questionnaires were used as research instrument.  The population of the study comprised the customers, management and relevant staff of Nigerian Breweries Plc in Enugu metropolis.  In order to carry out the work effectively the following objectives were formulated.

1. To determine whether Nigerian Breweries Plc Ama socially responsible in its operation.
2. To identify whether Nigerian Breweries Plc contribute to social causes.
3. To determine whether Nigerian Breweries Plc came about the environment which it operates.

In organizing and presenting the data collected, tables, frequencies and percentages were used while the hypotheses tested with chi – square.  Based on this, the researcher recorded the following findings.
Customers in Enugu metropolis indicated that Nigerian Breweries Plc contributes to social causes.
                                      TABLE OF CONTENTS
CHAPTER ONE:
1.0     INTRODUCTION

1. 1. Statement of the problem
   2. Objectives of the study
   3. Significance of the study
   4. Scope of the study
   5. Research hypothesis
   6. Definition of terms

CHAPTER TWO

1. THE PRACTICE OF SOCIAL RESPONSIBILITIES IN NIGERIA

2.1     Criticisms of social responsibilities

1. 1. What is social responsibility and ethic marketing
   2. Areas of social responsibility
   3. Factors affecting social ethical standard
   4. Consumerism
   5. Company’s profile

CHAPTER THREE
3.0     RESEARCH METHODOLOGY

1. 1. Source of data collection
   2. Population of the study
   3. Determination of sample size
   4. Sampling techniques
   5. Research instrument used
   6. Method of data collection
   7. Method of analysis
   8. Limitation of the study

CHAPTER FOUR
4.0     Data presentation and

1. 1. Analysis of data
   2. Test of hypothesis

CHAPTER FIVE
5.0     Summary of findings

1. 1. Recommendation
   2. Conclusion
   3. Bibliography

                                     CHAPTER ONE
1.0     INTRODUCTION
Marketers should not only think of customers satisfaction as the key to profitability.  The marketer operates in an environment.  Where several forces are in a state of dynamic tension and these forces must never be under estimated by the marketer.  Socially responsible marketing recognizes that the organization is part of a larger society and as a result should be accountable to that larger society for its actions.

Okonkwo (2000:128) noted that social possibilities is the concerted efforts of business operators to initiate, formulate and implement policies and decision concerning the well being of the society by studying how their business actions and inactions affect the numbers of the society and taking corrective measures.

In the view of Adirika, Ebue and Nnolim (2001:29 – 292) some scholars argue that the responsibility of business is to make profit.  By doing so, the society benefits and peoples material needs are met.  However, other scholars are the opinion that the responsibility of a business is to satisfy the society.  Te firm belongs to the people and thus has an obligation to the different section of the society, suppliers, consumers, stock brokers, employees, local community, government and the general public.  The social responsibility of business is a logical extension of the societal marketing concept and social marketing.   Marketers social responsibilities flow out of their conception of business ethic.  Ethics is the study of right or wrong.  The conduct of most business people are highly unethical.  There are practices such as false or misleading advertisements, overpriced, shoddy goods, bribes to win business, industrial pollution and defective, dangerous and harmful products. Berkowitz et al (1997:110) are of the opinion that social responsibility as meaning that organizations are part of a larger society and are accountable to that society for their actions even though like ethics agreement on the nature and scope of social responsibility is difficult to come by, given the diversity of values present in different societal business and organizational culture.

To Berkowitz et al there are three vasic concept of social responsibility.

1. Profit responsibility: It holds that companies have a single responsibility and that is to maximize fit provided they operate within the rules of the game.

Those companies which charge very high prices for new HIV drugs believe so much on this

1. Stakeholders responsibility; This is a fallout of criticisms of the profit responsibility.  It focuses on the obligation an organization has to those who can affect achievement of its objectives, viz. customers, employees, suppliers and distributor.  Many companies have recalled products which they found defective, industrious or harmful, because they felt that inspite or the high cost of such recall, it was in the best interest of the stakeholder to do so and that doing otherwise would have negatively impacted on the image of the product and the companies concerned.
2. Societal responsibility: this is a much broader concept of social responsibility and refers to the obligation that organizations have to the preservation of the ecological environment and interest of master marketers (Enligned self interest) to be societally responsible, such companies win the trust, patronage and support of the larger public welfare have led to the formation such international organizations like coreen peace (Berkowitz et al 1997:111 0 112).

The role of business including brewery industry is to act within the frame work established by ethics and by government to satisfy the demands of the public.  Guided by this framework, more and more business are becoming increasingly more socially responsible.  It is because of the importance of social responsibility in business that the researcher takes a critical look at the practice of corporate social responsibilities in brewery industry with reference to Nigerian brewery industry Ana Enugu.

1.1     STATEMENT OF PROBLEM
Many organization including brewery industry pursue the profit objective relentlessly.  Some take cognizance of the needs of the customers but most do not as they operate under an environment to their customers.

Many brewery industries are only interested on only those that can help them make profit even at the erthlement the concept of social responsibility require companies to consider the implication of their action within the whole social system and the system hold the company responsible for any damage the company’s action will have any where in that system.

Social responsibility is the responsiveness of a business to the problem and interest of the society.  It is carrying out the moral obligation of business to the society most of this brewery companies.  It is because of the importance of social responsibility improving customers  welfare and improve company’s performance that there searcher take in critical look at the practice of corporate social responsibilities in the brewery industry.

THE IMPACT OF TRANSPORTATION COST ON CONSUMERS RETAIL GOODS PRICES.(A CASE STUDY OF GARRIKI MARKET, ENUGU SOUTH LOCAL GOVERNMENT ENUGU STATE).

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ABSTRACT
This project work examine the “impact of transportation cost on customer goods retail process”.
The population addressed were the wholesaler each was drawn.  Data were collected using questionnaire that was distributed to the wholesales and retailers of Afor Awkuanaw market (Garriki) in Enugu South Local Government Area Enugu State whom the researcher believed were more informed about the topic.
The data generated were analyzed using descriptive statistical tool, mainly frequency distribution with accompanying comments.
The major findings made include:
1.     Cost of transportation affects agricultural goods retailers than manufacture goods retailers.
2.     Profit maximization was not always the desire for most dealers particularly those who have retired and set no retail business in order to avoid being ideal.  The reported recommended that:
dealers should strive to procure goods from the one source in order to develop transporters.
       
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION
STATEMENT OF THE PROBLEM
OBJECTIVES OF THE STUDY
RESEARCH QUESTIONS
SIGNIFICANCE OF THE STUDY
SCOPE AND LIMITATION OF STUDY
CHAPTER TWO
LITERATURE REVIEW
THE GARRIKI MARKET
TRANSPORTATION OF GOODS
YAM SPECIES
YAM MARKETING AND DISTRIBUTION
NATURE AND OPERATION OF PHYSICAL DISTRIBUTION
MODULE FOR PRICE
DEFINITION OF TRANSPORT
YAM PRODUCING AREAS
CHAPTER THREE
RESEARCH METHODOLOGY
SOURCES OF DATA
PRIMARY SOURCE OF DATA
SECONDARY SOURCE OF DATA
POPULATION OF THE STUDY
DETERMINATION OF SAMPLE SIZE
CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
APPENDIX I
APPENDIX II CHAPTER FIVE
SUMMARY OF FINDINGS
RECOMMENDATIONS
SUGGESTED AREAS FOR FURTHER STUDY
CONCLUSION
BIBLIOGRAPHY
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY
As life started mankind begin to nurse the need for basic necessities of life for physiological satisfaction as food, shelter, safety, among other things.
At first man tried to provide the necessary things to satisfy his needs to engaging in hunting, fetching some selected plants for food and find shelter among tree shades as well as applying plants leaves to cover his nakedness.
In the process of advancement man learnt that he could not provide all his needs by himself.  Then the exchange process started.  This began as an exchange of goods for goods otherwise called trade by barter.  The person who has a particular product in excess of his need of that particular moment would look for the person that has a need for his excess. Produce and at the same time has the produce he lacked so that an exchange could take place.
So the earliest trading or buying and selling practices were done on retail basis through the barter process.
When a common medium of exchange could monthly was inverted the practices of trade by barter became less relevant in the exchange process.  When barter was in vogue buyers and sellers did not take a conscious account of the cost and burden of carrying the goods around in search of a market.  As money became the means of payment even the service of carrying marketable commodities tot eh market was paid for.
Price has to be put on every commodity using money as the standard of measurement.  The seller in calculating the expenses of this business has to add the cost of transporting product from the point of production to the point of consumption.
In the ancient times, man used mostly the bests of burden to carry his goods from the point of production to the point of consumption, transportation nowadays has become more sophisticated, convenient, and faster.  Some of the mode of transportation include transport on railway, motor vehicles on road, ship, boats, canoes paddling though water and the airoplane flying I the airway.  The nature of production items of the order as well as the location of the market and the type of the market will determine the mode of transportation to employ.  (Onyebunagu 1995).
Transportation is involved in every level of production and distribution until the product reaches the final users.
Industrial revolution came into place and led to increasing productive capacity.
Most manufacturers and sellers want to enjoy the benefit of the economy offered by large-scale production and distribution.  They also aspire to explore large markets and operate at competitive levels.  They have to manage costs and process to be able to operate with efficiency and remains a float.  In the Nigerian case, these distribution cost specifically transportation costs are sometimes viewed as some of the factors that account fro increasing prices of goods.
This study “the impact of transportation cost on consumer goods retail prices”, a case study of yam prices at the garriki market Enugu south L.G.A, Enugu State will discover whether cost of transportation constitute significance proportion of the price of consumer foods, particularly yams in the Garriki market.
1.2  STATEMENT OF PROBLEM
There has been a continuous increase in the price of consumers goods in Nigeria for many years now.  These price increases have been alleged to be as a result of increase in the cost of raw materials, transportation, rent, capital and labour.  Among these variable, this study will attempt to determine the degree to which cost of transportation affects process of consumer goods, particularly this study tries to find out the following:
The consumers allege that the increasing price are indication of the profiting attitude of sellers.  On their own side, the seller level the blame of increasing prices on the increasing cost of input materials and facilitating agents.  The difficulty now becomes how to determine which of the claims is the truth about increasing prices.
It has been reported that the increasing price have confirmed to make many families unable to fetch their three saure meals daily.  The government, labour and consumerists have show concern and made some efforts to bring the price increase under control without making any tangible headway.

PROBLEMS AND PROSPECTS OF MARKETING IN SMALL-SCALE BUSINESS IN NIGERIA (A CASE STUDY OF AQUA RAPHA, GOD’S HEALING WATER )

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ABSTRACT

This research work is centered on the Problems and Prospects of Marketing in Small-Scale Business in Nigeria.
The study was aimed at identifying and examining the problems militating against the effective operations of small-scale business.   Also the study was focused on analyzing and assessing the marketing activities of small-scale business, with a special reference on Aqua Rapha (God’s Healing Water) Company.  The data for the study were collected using questionnaires and oral interviews. The hypothesis of the study were tested using chi-square. After analyzing and testing the hypothesis, the researcher made the following findings:

• Firstly, that Aqua Rapha (God’s Healing Water) Company practices marketing concept.
• That Aqua Rapha (God’s Healing Water) Company does not carryout marketing research.   It was also discovered that the company promotes their product through personal selling.
• Furthermore, the researcher discovered that the customers of Aqua Rapha (God’s Healing Water) Company are satisfied with their distribution systems.
• Based on the findings the researcher made the following recommendations.
• That Aqua Rapha Company should adopt and practice marketing concept.
• That the firm should always-carryout marketing research.
• That it is imperative for the company to carryout a proper blending of the marketing mix.
• That Aqua Rapha should employ a marketing professional.

TABLE OF CONTENTS
CHAPTER ONE:         INTRODUCTION

• • Background of Orientation of Problems
  • Statement of Problems
  • Historical Background
  • Objective of the Study
  • Statement of Hypothesis
  • Limitation of the Study
  • Definition of Terms

CHAPTER TWO:        LITERATURE REVIEW

• • The Meaning of Marketing
  • An Over view of Small-Scale Industrial Development in Nigeria.
  • Definition and Characteristics of Small-Scale Enterprise.
  • The Importance of Small-Scale Industries for Economic Development
  • The Strategy for Marketing in Small-Scale Business
  • General Problems Encountered by Small-Scale Business in Nigeria
  • The Practice of Marketing Concept in Small-Scale Business.
  • Marketing of Product in Aqua Rapha (Healing Water for Every Body)
  • Prospects and Viability for Promotion

CHAPTER THREE:         RESEARCH METHODOLOGY

• • Research Design
  • Source of Data
  • Population of the Study
  • Research Instrument used
  • Sample Size Determination
  • Sample Technique
  • Method of Data Treatments and Analysis

CHAPTER FOUR:       DATA PRESENTATION AND INTERPRETATION
CHAPTER FIVE:        SUMMARY OF FINDING

• • Recommendations
  • Conclusion

BIBLIOGRAPHY
QUESTIONNAIRE

CHAPTER ONE
INTRODUCTION
After about a decade and a half of adopting an industrialization strategy based on large-scale industries, mostly of the assembly type, Nigeria has failed to achieve industrial development.   The large-scale industries, which were setup, tended to be capital intensive and in appropriate, given the country’s resources endowment.  Their capital equipment and technical manpower have continued to be largely imported.  As a result, the triple objective of setting up large-scale industries namely:

• Achievement of high level employment
• Local sourcing of raw materials.
• And saving of foreign exchange acquisition materialized.

In response to the weakness of large-scale manufacturing government has sought to promote small-scale industries as a strategy for self-reliant industrialization.   In Nigeria economy, attention has been drawn to the fact that small-scale enterprises have received very little attention where as it is providing employment for approximately triple the number engaged in large-scale manufacturing as well as playing their role which is crucial importance to our developing economy. This is why it is important to reconsider the problem hindering the growth of his sector.   Such problems the researcher has classified into managerial and financial inhibitions as well as some of the government policies, which do not favour small-scale industries.

1.2     STATEMENT OF PROBLEMS
For the period under review, the country’s economic objective were centered on reducing the level of important and promoting the expansion of domestic production especially in the small-scale manufacturing sector.
However, small-scale industries in Nigeria today are faced with a lot of problems.
These problems go a long way to hamper their prospects and growth in the country and thereby limiting their potential contributions to the development of the economy.
Such problems are as follows:

• Many small-scale industries do not possess a visible feasibility study of their projects.
• There is also the problem of loan misapplication and non-repayment of loans.
• They keep poor accounting and business records, and
• Because of the low capital outlay involved, experts are not often employed.

The researcher will therefore, focus attention on the problems and prospects of parts company limited and what the company should do to alleviate these problems hindering it’s prospects and opportunities available to it.