Analysis of the Usefulness of Accounting Ratio in Evaluating Management Efficiency. A Case Study of Nigeria Breweries PLC Aba:-Iwu Clestina C.

ABSRACT

The study examined ‘ us.‘idnoss of accounting ratio in evaluating management efficiency. Specifcall , the study to ascertain the effect of accounting ratio on management efficiency the company, to determine the effect of accounting ratios on the strength and weak, t js ofan organization and to determine the relationship between accounting rat'os anc fluidity position ofthe company. The research design that was adoptedfor this study i is descriptive survey design. The sample size ofthe study was 150 respondents. Em] ir cal result revealed that accounting ratio has positive and significant effect on management efficiency in the company. Accounting ratio has posit :ve and sgnifica effem on strength and weakness of an organization in the company, that there is relationship between accounting ratios and liquidity position of the company. The stud ■ recommended that management ofthe study company should see I'quidity ratio, acmity/operating efficiency ratio, profitability ratio and leverage ratio as the major acco citing ratio influencingfirm