Importance of Cost Volume Profit Analysis in Manufacturing Company (A Case Study of Nigeria Bottling Company, Ilorin)

PROPOSAL

Introduction 

Cost volume profit analysis is a systematic method of examining the relationship between changes in volume [ i.e xutput] and  changes in total sales revenue expense and net profit as a model of these relationships cost volume profit analysis simplifies  the real word condition that a firm will face like model which are abstraction from reality. Cost volume profit analysis is subjected to a number of underlying assumption and limitation.

Profit is the important measure of a firm performance in the free market economy. Profit is a guide for allocating resource step in financial planning and decision-making step in financial planning and decision –making. The analysis techniques used to study the behaviours of profit in respond to the changes in volum, and price is called cost volume profit analysis (CVP). however, it should be noted that formal profit planning and control also involves the use of budgets and other forecast as a starting point in profit planning cost volume profit analysis helps to determining the minimum sale volume to avoid loosed and the sales volume at which the profit goal of the firm will be achieve 

Table of contents

Title page 

Certification

Dedication

Acknowledgement

Table of content

Chapter one

1.0 Introduction

1.1 statement of research problem

1.2 objective of the study 

1.3 Significant of the study

1.4 Scope and limitations

1.5 Statement of hypothesis 

1.6 Research methodology 

1.7 Plan and organization of the study

Chapter two 

2.0 literature review

2.1 the cost volume profit analysis (CVP)

2.2 assumption underlying CVP analysis 

2.3 arithmetic cost volume profit analysis

2.3.1 contribution theory

2.3.2 margin of safely

2.3.3 profit volume chart for multi-production firm 

2.3.4 relevant range concept

2.4 cost volume profit analysis in a multi production firm

2.5 profit planning and forecasting

2.6 evaluation proposal and segment of the business

2.7 pricing and sale volume decision 

2.8 cost reduction 

2.9 sales mix decision

2.10 simple device to understanding accounting data

2.11 Useful diagnostic tools

2.12 Basic information for further profit improvement studies

2.13 Limitation of  CVP analysis

Chapter three

3.1 population under study

3.2 Sample  under study/simple size

3.3 Instrument of data collection

3.4 Method of data analysis

3.5 Limitation of study

3.6 Questionnaire of data analysis

3.7 Historical background of case study

Chapter four

3.0 data presentation and analysis

4.1 introduction

4.2 data presentation and analysis

4.3 discussion findings 

Chapter five

5.0 summary conclusion and recommendation

5.1 summary of findings

5.2 conclusion

5.3 recommendation