This project emphasize on costing in an organization. It is phenomenon for every organization (manufacturing). It is mandatory for every organization (manufacturing company) to adopt any costing techniques in an organization that is deemed appropriate but it can be combined with any of the costing technique. Thus, the desire to find out the impact of costing technique to manufacturing company ignited this study. This work examined the impact of costing technique of an organization which is parti... read more

The main purpose and focus of this study was to investigate and bring to limelight the roles of insurance company in management of risk in medium scale organization. The researcher used Usmer water ventures located at No. 2 Hospital Lane Uyo, Akwa Ibom State for her study. In order to achieve the objectives of the study, seven (7) research questions and five (5) hypothesis were formulated to give a proper guide to the study, literatures that were related to the variables of the topic under stud... read more

A great number of organizations around the globe are currently utilizing Information and Communication Technology (ICT), not only for cutting costs and improving efficiency, but also for providing better customer services (Irefin, Abdul-Azeez & Tijani, 2012). Also governments all over the world are adopting ICT to provide better services to their citizens. The adoption of ICT by organizations requires a business environment that encourages open competition, trust and security, interoperability, ... read more

Nigeria as one of the developing countries in the world, the growth of Small and Medium Enterprises (SMEs) is very vital for the growth of the economy in general as SMEs account for over 70% of the total business activities in the country. SMEs in most developing countries are usually neglected by both the formal financial institutions and the government unlike the developed countries like China, USA, etc. where SMEs are not taken with levity as they believe were to be the engine room for the de... read more

Beer is an alcoholic beverage obtained from fermented cereals such as barky, sorghum and maize grains. Barkey is a well know cereals for beer production due to some great advantage it has over other cereals but because of economic reasons other cereals like sorghum as many also in use for production. The effect of major adjust in sorghum grain in beer production during which many is used a adduct to increase the carbohydrate content this carbohydrate is hydrolyzed to usable simple sugar du... read more

The dividend of shareholders and its impact on productivity has been severally been called into question. Most school of thoughts has it that dividend of shareholders does not have a significant impact on their productivity level while other school of thoughts are of the contrary opinion. Dividend overtime has hada leading role to play in corporate organizations and more especially in the wellbeing of shareholders. Dividend off course helps to is increase or improve the revenue base of share... read more

The research provides an appraisal of the role of working capital management on the performance of the organization. It analyses the concept of working capital and provides a detail appraisal of working capital management. In view of the fact, that a large portion of the management time is focused on the internal operations of the firm. Working capital management constitutes a significant factor to determining organizational effectiveness and efficiency. The research provides a case study apprai... read more

Business organizations need planning to achieve their aims and objective. It thorough planning in an organization cannot be done without involving the act of budgeting. The management has the purpose of providing a feed – foreword process. The concept of feed-forward =process in to provide each manager with guideline for making operation decision on a day –to- day basic. Budgeting deals with plans and monitoring activities to ascertain whether they conform to the plans. This is the contro... read more

The enactment of the Nigeria Enterprise, promotion Decree of 1972, otherwise known as Indigenization Decree, made many businesses which were higher in the hands of foreign business men to pass into the hands of Nigerians. Perhaps by more co-incidences the economy became over liquid. The result at the excess liquidity was inflation. To succeed in this new challenge passed by the said Indigenization Decree, Nigerian entrepreneurs and business concerns need at least a fair comprehension of essen... read more

Corporate planning is the process of selected objectives, purpose or goals and deciding generally and specifically what should be done to attain these objectives. It is done at corporate level which covers the entire organization with due attention' to various departments, sections, division and branches that up the organization. Corporate planning is also called strategic planning as a tool to aid management in strategic decision-making. The purpose of strategic planning thus to accomplish a su... read more

In the business world, every individual and businesses are exposed to risk. For any business to exist and survive, the business has to go through some challenges of risk. Risks are in existence simply because entities, companies and organizations have ‘assets’ of a material or immaterial nature that could be subject to physical harm that has consequences on the known entity (Andy Osborne 2012- Risk Management made easy). In Risk management, there is no formal definition of. Risk has been ... read more

1.1 HISTORICAL BACKGROUND AND THE ORIGIN OF SKYE BANK PLC Banking in Nigeria took a new dimension after the pronouncement of the former governor of the Central Bank of Nigeria professor Charles Soludo for the need to improve the banking industry in Nigeria thereby competing with other foreign banks, hence capital base to 25 billion naira. According to the governor of central bank professor Charles Soludo, the whole idea of the increment is to give room for other small financial institutions to... read more

For any organization to operate meaningfully there has to be clear direction of where it is leading to or what it is aiming to achieve the standard of objectives and a means of monitoring derivatives from standard requires. These considerations can only be met through budgeting, planning as well as controlling. A budget has been defined as a quantitative plan usually in monetary terms for the forth coming accounting year of the ensuring period. Budgeting planning/short term planning is the p... read more

The most important decision all corporate managers should take into consideration is the way in which the long-term capital requirements of their companies should be financial. Capital structure is the permanent financing of a firm represented primarily by equity and long-term liability without including all short-term credits. Many factors have to surface in order to determine the capital structure of a business organisation. These factors are what the financial managers consider first in order... read more

Credit management is a term used to identify accounting functions usually conducted under the umbrella of accounts receivables. Essentially, this collection of processes involves qualifying the extension of credit to a customer, monitors the reception and logging of payments on outstanding invoices, the initiation of collection procedures, and the resolution of disputes or queries regarding charges on a customer invoice. When functioning efficiently, credit management serves as an excellent way ... read more

Garri: (yellow or white) a roasted gramular hydroscopic starchy food product, produced from cassava (manihot esculent a Grantz) is the most popular from in which cassava is consumed in the West Africa sub region. It is consumed by several million of people regardless of ethnicity and socio economic class, making it the commonest meal amongst the rich and poor. Garri available in the market can be consumed directly without further processing in the dry form with peanut, coconut, smoked fish soake... read more

According to Shilt (1990: 120) “the most important asset to an establishment is not the amount of money it has in hand, building or other equipment, rather an establishment most prized assets are the people working for it” Ministry of Education, Enugu is set out to promote education, provide enabling environment for learning, reduce illiteracy, etc. in Enugu State. To achieve these objectives the Ministry employed a good number of workforce. To ensure that the workers are productive, t... read more

Sometimes, on wonders why some people perform more than others on the job or better still why people work hard. Man in his natural form is somehow lazy and always tries to gravitate towards his comfort unless some kind of force of reap a positive reward as the becomes the motive for his working towards his set target (motivating factor). Given the above illustration, management scholars have tries to define what motivation is all about. The Webster, Encyclopedic Dictionary of ... read more

The first of through of introduction manufacturing companies into various human endeavours was first mulled by the early English scientist. The aim was to ascertain productivity and quality of goods and services. Manufacturing may be expressed as a system of changing/converting raw materials into a finished product suitable for consumption. It involves activities in changing the reverse formation of raw materials to the formation through the use of machines. In addition, manufacturing is... read more

The life cycle of any business either private or public enterprise lie on its financial power, this entail the management of fund and scarce resource for the advancement of such enterprises. However, before a fiscal year begin such enterprise must draw out its business plan or programme in order to be able to utilize its fund effectively and efficiently for maximum productivity in all the department. It calls for planning and control of fund by the management all units or department m... read more