COST-VOLUME-PROFIT ANALYSIS AS A MANAGEMENT TOOL FOR DECISION MAKING

A CASE STUDY OF NIGERIAN BREWERIES PLC

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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.

CHAPTER ONE

• Introduction

1.1     Background of study

• Statement of the problem
• Objectives of the study
• Significance of the study
• Research Questions
• Research Hypothesis
• Scope and Limitation of the study
• Definition of terms

 

CHAPTER TWO

• Literature Review

2.1     An Overview of Cost-Volume-Profit Analysis

• Cost-Volume-Profit Limitations

 

• Break-Even Analysis A Traditional View of the

Cost-Volume-Profit Relation

• Graphical Approach to break-even Analysis
• Formular method of finding break point
• The multi- product cost-volume-profit analysis
• Decision making function
• Other tools for decision making and control

 

CHAPTER THREE:

• Research design and methodology

3.1     Sources of data

• Primary sources of data
  • Personal/Oral interview
  • Questionnaire method
• Secondary sources of data
• Population and sample size determination
• Method of data collection
• Method of validating the instrument
• Method of data analysis

 

CHAPTER FOUR:

• Data Presentation, Analysis and Interpretation

4.1     Preliminary information

• Data analysis
• Testing and interpretation of hypothesis

 

CHAPTER FIVE

• Summary of Findings, Conclusions and Recommendations

5.1     Summary of findings

• Conclusions
• Recommendations

Bibliography

Questionnaire

 

CHAPTER ONE

 

• INTRODUCTION

1.1     BACKGROUND OF THE STUDY:

Orjih (2001), defined cost-volume-profit analysis as “specific way of presenting and studying the inter-relationship between costs, volumes and profits”.  According to him, it provides information to management in a most lucid and precise manner.  It establishes a relationship between revenues and costs with respect to volumes.  It indicates the level of sales at which costs and revenue are in equilibrium.  This equilibrium point is commonly known as Break even point.  The break-even point is the point of sales volume at which total revenues is equal to total costs.  It is a point of zero profit.

According to Brown et al (1997), “some industries today are encountering problems raised by expansion through increased sales and the introduction of new products.  Many on the other hand are facing problem of contraction due to the introduction of substitute materials, products or reduced demand for their products.  Whichever is the case, it is vitally important that management should be in a clear position to plan for these changing levels of activity”.

Apart from the problem of contraction and expansion, during the period of economic depression, a business may be faced with the alternative of closing down or selling its products at a price below the total cost.  Also profit planning and control is made more difficult by the changes in the general pattern of demand for the type of products offered and the action of competitors.

In order to solve the problem created by the above situations, profit planning, cost control and decision making require an understanding of the characteristics of costs and their behaviour at different operating levels.  One of the most important tools developed by accountants to assist management in meeting these challenges is cost-volume-profit analysis.

 

• STATEMENT OF THE PROBLEM:

This study entitled “cost-volume-profit analysis as a management tool for decision making” goes to suggest how the application of cost-volume-profit analysis has helped managers in making decisions of the firm to ensure its growth and survival.

The challenges facing management are enormous particularly during this period of economic depression and