INVENTORY VALUATION, MANAGEMENT ORGANIZATION (A CASE STUDY OF EMENITE LIMITED, ENUGU)
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ABSTRACT
The need for holding inventories is inherited in any business organization. The space of the inventory will be proper controlled so that the objectives of carrying or maintaining adequate inventory levels at minimum cost can be realized.
The study therefore, examined the system of stock valuation, controlled and management in Emenite limited. Considering the nature of the study and the company, a lot of data were generated from questionnaire administration and proposal interview conducted on staff of the industry.
Based on the method of data collection, the researcher found out that the system of inventory control is adequate in design and effective in operation as regards the determination of stock levels which could be attributed to the use of scientific method in deterring the quantity and time to order.
The researcher strongly believe that proper and accurate recording of the him cards, the use of scientific method in stock level determination will enhance the inventory control system of the company.
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION 1
- Background Of The Study 1
- Statement Of Problems 3
- Purpose Of The Study 4
- Scope Of The Study 5
- Research Questions 6
- Research Hypothesis 6
- Significance Of The Study 7
- Limitations Of The Study 8
- Definition Of Terms 10
References 13
CHAPTER TWO:
LITERATURE REVIEW 14
- Purchasing Procedure 20
- Receipt Of Material 22
- Accounting Treatment 23
- Stores Routine 25
- Inventory Control Terminology 26
- Stock Cost 28
- Inventory Control Terminology 30
- Types Control System 32
- Method of Valuing Materials. 43
Reference 49
CHAPTER THREE
- Research Design 51
- Area Of Study 51
- Population Of Study 51
- Sample And Sampling Procedure 52
- Instruments Of Data Collection 52
- Reliability Of The Instrument 52
- Validation Of The Instrument 53
- Method Data Collection 54
- Method Of Data Analysis 55
References 57
CHAPTER FOUR
- Presentation And Analysis Data 58
- Testing Of Hypothesis 59
- Summary Of Result 70
- First Null Hypothesis Testing 71
Reference 78
CHAPTER FIVE
Discussion Of Result / Findings 79
- Findings 79
- Conclusions 81
- Implications Of Research 83
- Recommendations 84
- Suggestion For Further Research 85
References 86
Appendix 91
Bibliography 92
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