COST VOLUME PROFIT ANALYSIS AND ACTIVITY BASED COSTING TECHNIQUES ON PERFORMANCE OF NIGERIAN CHAMPION BREWERY PLC

Published by: Ekpa Kenneth O. , Udochukwu Chikaodili N. , Iroabuchi Millicent C , Okorieocha Onyedikachi C.

Pages: 1-24 | DOI: 10.5281/zenodo.14734350


The main objective of this study is to find out whether there is significant difference in profitability, liquidity and sales volume in application of Cost Volume Profit Analysis and Activity Based Costing Technique on the Performance of Brewery Industry in Nigeria: A Study of Champion Brewery Plc. To achieve this objective, the above costing techniques were compared using the overhead cost
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ANALYSIS OF SELECTED FINANCIAL MARKET PLAYER’S CREDIT FACILITIES ON HUMAN DEVELOPMENT INDEX IN NIGERIA

Published by: Amakor, Ifeoma Chinelo , Jacinta Ogochukwu Ebubechukwu

Pages: 25-33 | DOI: 10.5281/zenodo.14739002


This study evaluated the relationship between credit extension of selected financial market players like commercial banks, finance houses, development banks and market capitalization and human development index in Nigeria, using Human development Index (HDI) as the dependent variable and commercial bank lending, finance house lending, Development bank lending and market capitalization as
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