Assessment Of The Impact Of Cost Control Measures In The Growth Of Manufacturing Firms (A Study Of Nigerian Breweries Plc)

ABSTRACT

 The study under investigation borders on the assessment of impact of cost control measure in the growth of manufacturing firms. Nigerian Breweries Plc Aba, Abia State was used as the researcher's case study. This study reviewed related literature on two key variables cost control measure and growth. The data collected were from a primary and secondary data. The data collected were analyzed and tested for validity and reliability. Under this aspect of the study, the following findings were made The cost control measures mostly applied by manufacturing firms are variance analysis, work study and budgetary control. The uses of effective cost control measure greatly affect the profitability of manufacturing firms. On the basis of the findings the following major recommendations were made Qualified accountants should be employed to keep and monitor cost records and make recommendation on the best ways to control the costs. Every body should be made to be cost conscious.