ABSTRACT

The purpose of the study is to evaluate cash management and its performance on breweries (a study of Guinness Nigeria plc,). The main instrument used for the data collection was secondary data (annual reports of Guinness Nigeria plc from 2005 to 2014). The statement of problem, objective of the study, research questions, research hypotheses, scope of the study and limitations to the study was also considered. The main objective of this study is to examine the impact of cash management and its performance on Guinness Nigeria plc, the main hypothesis to be tested is; cash management has no significant impact on the performance Guinness Nigeria plc and the main findings is that cash management has no significant impact on the performance of Guinness Nigeria plc. Research methodology was taken into consideration under the following sub topics: research design, method of data collection, data analysis techniques, model specification, measurement of variables. The model specification used was one sample t- test model and multiple regression model. This research focused on presentation of data, analysis and interpretation, conclusion was drawn from the entire work. The research further recommended that the company needs to minimize its cash expenses in order to increase its cash in hand, cash at bank and other short term securities.