Category Archives: Business Administration Project Topics And Materials preview To Nigeria Students

Business Administration Project Topics And Materials preview To Nigeria Students

THE PROBLEMS AND PROSPECT OF VALUE ADDED TAX (VAT)

THE PROBLEMS AND PROSPECT OF VALUE ADDED TAX (VAT)

(A CASE STUDY IN ENUGU STATE)

 

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ABSTRACT

 

The topic value Added Tax, which was introduced in the year 1993, is a tax on consumption born by the final consumer by paying five percent (5%) on any valuable product whether local produced or imported.

 

The researcher data collection was on two bases, which include the primary, and secondary. The primary data was the information got by the researcher when the researcher conducted on oral interview with the officials of the federal in land Revenue service, the Accountant General of Enugu state and some of his office staff, and Enugu North Local Government Council staff who are basically concerned with the collection and the disbursement of the money from value Added Tax.

 

The secondary data was got from the value Added Tax information circular No 93/ 04 dated 20th August 1993 and 93/ 05 dated 5th Nov. 1993. Other were value Added Tax Decree No. 102 of 1993 and principle and practice of Management by Breech E.F.L of 1975.

=        n        =        ( N (e)2

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The data collected was presented and analyzed accordingly and the following findings were made; that there were, “Registered person” at the time of this project which in actual sense is a success; that the money collected by the federal inland Revenue service officers the “Registered persons” were promptly recorded and paid to the central Bank of Nigeria in on the importance of value Added Tax offices has not been established in the local Government use the money as it suits them; and that the payment of value Added Tax rate through central Bank in each state to the central Bank in Abuja is a delay tactics which hinders the sharing at the appropriate time.

 

Based on the above findings, the following recommendations were made. That value Added Tax offices be established in all local government area to effect prompt payment and curb the value Added Tax rate evaders. By its establishment, it will become a household name in all the local government areas, that a specific project be mapped out by the federal Government for the utilization of the money realized from the Added Tax: that a specific account be opened into which the money realized will be paid instead of through the central Bank; and that a special Board be established for the sharing of the money realized.

 

 

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

1.1     Background of the study

  • Statement of the problems
  • Purpose of the study
  • Research questions
  • Significance of the study
  • Scope and limitations
  • Definition of terms

CHAPTER TWO:

LITERATURE REVIEW

2.1     Definition of value added tax (vat)

  • Contribution of vat
  • Offences and penalties
  • Method of collection and allocation

 

CHAPTER THREE:

RESEARCH DESIGN AND METHODOLOGY

  • Methods of research
  • Source of data secondary/primary
  • Population and sample size determination
  • Description of respondents
  • Treatment of data

 

CHAPTER FOUR:

DATA PRESENTATION AND ANALYSIS

  • Presentation, analysis of data

4.1     Summary of results

 

CHAPTER FIVE:

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

5.1     Findings

5.2     Conclusions

  • Recommendations

Appendices

Bibliography

References

 

 

 

CHAPTER ONE

 

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

Value Added Tax (VAT) is a system of tax recently introduced in Nigeria, which is based on imposition, and charging 5 percent tax on certain goods and services imported or produced locally in Nigeria.  The idea of introducing Value Added Tax in Nigeria came from the report of the study groups set up by the Federal Government in 1991 to review the entire Tax System.

 

Value Added Tax was proposed and a committee was set up to carry out feasibility studies on its implementation.  In January 1993 government agreed to introduce Value Added Tax by the middle of the year and it was later shifted to 1st September, 1993.  Value Added Tax is a replacement of the existing sale’s Tax, which has been in operation under Federal Government Legislated Degree N0. 7 of 1986.

 

In some advanced countries of the world, this system of taxation had been in operation and its enormous benefits being harvested.  These countries are United States of America Britain, China and a host of others.  Nigeria on her own wants to take the bull by the horn by introducing value added tax like other benefiting countries earlier mentioned above despite all pitches that may appear to impede the good intentions of government to introduce and implement the system.

 

The value added tax system has been introduced and made to get its location offices in all the 36 states of the Federation and Abuja.  To ensure that the system works most effectively and efficiently so that the main purpose or goal for which the system was introduced is achieved, the then federal military government made a decree that backs its smooth take off.  The value Added Tax System has taken off in earnest and its application on various sectors of our economy in Nigeria and some states. Especially Enugu, seems to be producing good and bad effects on the economy generally.

 

The good effect of value added tax include the reduction of the tax evasion, provision of incentives to exporters, reduction of government excessive dependence on the oil sector as well as enhancing the provision of social infrastructure.

 

It produces bad effect on the general economy on the ground that in some sectors of our economy like manufacturing, its application especially on industrial machines, raw materials and other manufacturing inputs would cripple the growth of the real and exports sectors.

 

Despite this and high hopes in official circles that the newly introduced Value Added Tax would rest government’s over dependence on the oil revenue for its programmes, its implementation appears to hit the brick walls.  This is because there is fear that the tax policy may actually escalate the rate of socio-economic disequilibrium in the economy.

 

Enugu State, which is the scope of this project, was created on 27th August 1919 with particular reference to Enugu North Local Government Council, which was also created in 1991.

 

  • STATEMENT OF PROBLEM

Value Added Tax and its introduction into the economy is a giant revenue generating mechanism, which will go a long way to boast revenue generation in the economy.  It is based on this premise that there becomes the need to examine critically the mechanism or how far the imposition system of value Added Tax in various sectors of the economy has failed.  The study will therefore address the following issues.

 

 

 

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THE IMPACT OF FOREIGN DIRECT INVESTMENT ON THE NIGERIAN ECONOMY

THE IMPACT OF FOREIGN DIRECT INVESTMENT ON THE NIGERIAN ECONOMY (A CASE STUDY OF NBC PLC ENUGU)

 

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ABSTRACT

 

The study of the nature involves a lot of deep research and understanding of the factors, which creates the effects on the subject matter.  Primarily, these factors were more economical than managerial as the case may be, on the understanding that this research work is being casual out under a management setting or department.

 

Just as the subject matter is, the impact of foreign direct investment on the Nigerian Economy with a case study of Nigerian Bottling Company Plc, it is based on the economic, social and entrepreneurial impacts created by these multinational companies like NBC Plc on their host societies.

 

Based on this, the objective of this study was to determine through quantitative and quantitative measures whether the benefits of multinational enterprises (MNE’S) out weigh the cost that results from their activities in the hose countries.

 

The first chapter of this work contains a general discussion (i.e. critics and defense) of FSI’s activities in host countries.  Further the statement of the research problem was studied and the need for the study.  The scope and limitation to the research work was finally looked into with the stated hypothesis which guide the researcher in his evaluations.

In chapter two, a number of part related literatures were examined as it relates to the impact of foreign direct investment to Nigeria as the case may be with particular reference to NBC Plc activities in Enugu Zone.

 

Chapter three treated the design of the study, the method of collecting data and the ways in which the questionnaires were distributed within the chosen population. The data gathered from the research were analysed and interpreted in chapter four of this research report.

 

Finally, the summary of findings, conclusions on the research work and recommendations were given by the researcher all in chapter five. It is believed that these recommendations made in this study will help both the multinationals in their relationship with their host communities as well as creating an enabling environment from the host country for their business to there.

 

 

 

TABLE OF CONTENT

CHAPTER ONE

  • Introduction

1.1     Overview of the study

  • Brief review of Nigerian Bottling Company Plc
  • Statement of research problem
  • Research questions
  • Hypothesis
  • Scope of the study
  • Limitations of the study
  • Definition of terms

CHAPTER TWO

  • Literature review
    • Theoretical review
    • The impact of foreign direct investment on the growth

of the host society

  • Theoretical paradigm
  • Theories of foreign direct investment

 

CHAPTER THREE

  • Introduction

3.1     Research design

  • Area of the study
  • Population of the study
  • Sample and size determination
  • Instrument of data collection
  • Validation of the instrument
  • Reliability of the instruments
  • Method of data collection
  • Questionnaire distribution and retrieval
  • Method of data analysis

 

CHAPTER FOUR

  • Presentation of analysis and interpretation of data

4.1     Answers to questionnaires

  • Test of hypothesis

 

CHAPTER FIVE

  • Discussion of results of findings

5.1     Conclusions

  • Recommendations
  • Suggestion for further studies

Bibliography

Appendix 1

Appendix 11

 

 

 

CHAPTER ONE

 

  • INTRODUCTION

1.1     OVERVIEW OF THE STUDY

Nigeria emerged from the colonial experience with an economy structured in accordance with the imperators of colonial economic relationship.  The first National Development plan of (1963) was launched with the objectives of providing the framework for industrial take off and development.

 

However, as the foreign investors were apprehensive of the nascent independent administration, efforts were made not only to alloy their fears of nationalism but also to attract more foreign investments through joint ventures with regional government then or the federal government.  The first development plan as an open door regime saw an increase in the establishment of miscellaneous foreign enterprises in Nigeria, many of which are unincorporated branches of their overseas business.

 

However, just only about few years offer independence when the rest of the world including the erstwhile colonial master had hardly adapted to the realities of Nigeria’s attainment of nationhood or for the Nigerian government to articulate and plan its own economic policy, the country experienced its first military coup d’ et al in 1966.  this was followed by the civil was which tested for three years hence necessitated the cohesion of resources towards the successful execution of the war.

 

The period saw the introduction of various control measures of great significance.  For the foreign investors, these include licensing, quotas, exchange control measures with two tier compulsory credit system for import payments, restriction on capital/individual transfer and the promulgation of the companies decree of 1968 which compelled all forms operating the country to be incorporated as Nigerian Companies subject to local regulations.

 

Foreign Direct Investment (FDI) refers to a movement of capital that involves ownership and control of a firm in another country for instance, the purchase of common chores in a Nigerian incorporated company by a French citizen involves ownership and an element of control.  This is because all shares in an organisaiton have same voting rights.

 

For the purpose of this classification such is recorded as FDI if the shares acquired involves more than 10% of the outstanding common shares of the Nigerian company.

 

In this research and generally, Foreign Direct Investment is classified in the context of Multinational Corporations (MNC).  The MNC is sometimes refered to as Multinational Enterprises (MNE) is Transnational Corporations (TNC) or Transnational Enterprises (TNE).

 

According to the chairman of BOD’s of Chemical Co, a multinational form in the united state origin “the emergence of a world economy and the multinational corporation have been accomplished land in land”.  He sees multinational enterprises moving towards what he called “a global company”, a firm that have no nationality but belongs to almost all countries.

 

The phenomenon of the MNC can be explained only in a world of imperfect factor and product market characterized by differential taxation market power and share, positive information costs and the existence of pure specific revenue producing assistance.

 

In such a world, the market mechanism is partially replaced by other organizational firms, which generates and transmits relevant information and which co-ordinates production and marketing decisions.

 

The MNC arises in other words in response to a particular kind of market failure caused by high differential costs of inter-nation transfer of market information and technology and of course, factors of production (Tour and Hirsil 1979).

 

The key features of MNC are the, it provides the recipient nation with a package of knowledge, capital and entrepreneurship development.  It may thereby create a positive contribution to economic growth and development in host countries.

Many multinationals corporations exist in the Nigerian economic settings these encompassed the manufacturing sector like Nigeria Bottling Company (NBC), constitution like Julus Berger Nigeria, Mineral Exploration like Shell Nigeria, banking etc, to mention but a few.  It becomes pertinent that the manufacturing sector be given due cognizance for the purpose of the research work.  In this sector, the Nigerian Bottling Company Plc will be a case study and a pointer.

 

The concept of Multinational Corporation and economic development has remained on the relationship between the MNC’s and the host societies and how development is appraised in these host societies.

The issue of contribution to development through social responsibility by the business enterprise has become a topical issue in management decision and is negatively favoured in these host societies.

 

They have rounding argued that there has been gross neglect and lack of development focus in their place or communities.  It is good to discuss the fact that some laudable developments have been directly felt by these host societies in terms of revenue, employment technology transfer and other benefits to the government.  It is a fact that Nigeria is a developing country and have the same peculiar characteristics with other developing nations of the world such as low standard of living with low savings and investment and lacks managerial know how.  This has placed Nigeria in a guest for resources from other developed nations viz-a-viz international business through MNC’s.

 

It is also right to say that MNC’s like other business ventures has the objective of profit maximization as their aim.  From the foregoing, this research work places premium on the critical evaluation and  examination of the impact of foreign direct investment (MNC) activities in the Nigerian economy using Enugu Zone which comprises Enugu North, Enugu South, Enugu East and 9th Mile Corner on a bench mark.  The prospective here is primarily managerial and economic i.e. the dissension focuses on the important part in the overall evaluation so, they are discussed along with the above mentioned factors.

 

The research work therefore will try to examine.

 

  • BRIEF REVIEW OF NIGERIAN BOTTLING COMPANY PLC

Coco-cola which is the major product of Nigerian Bottling Company Plc was first made on 8th May, 1886 by Dr. John Styth Demberton a pharmacist in his home town Atlanta Georgia U.S.A.

The name coco-cola was given by Frank M. Robinson Dr. Demberton’s partner and book keeper.  He also designed the flowing script that distinguishes the famous trade mark.  Coco-cola is the world’s leading soft drink, sold in more than 145 countries of the world.  A total of 250 million servings are consumed everyday in all parts of the world, from Canada in the North America to Argentina in Southern America, from Alaska to China, from Mexico to Nigeria.

 

Coca-cola first came into Nigeria in 1953 when Nigerian Bottling Company set up its fruit plant in Lagos.  It was to be the beginning of an executing story of growth and development particularly during the past ten years.  Nigerian Bottling Company is today Nigeria’s No. 1 better of soft drink selling more than 6 million bottles per day.

 

The figure which is still growing daily with the continuing expansion of the existing 12 plants and with the opening of brand new plants in various parts of the federation.  It has other products like Fanta which is the best seller in the orange segment and spirit the most widely sold lemon have drink in Nigeria.  Other products bottled by NBC includes Fanta ginger Ale, Fanta tonic Krest soda and Krest bitter lemon.

 

The successes of coco-cola has brought the development of a number of sister industries all contributing to the Nigerian economy – the Delta Glass Company in Ughelli, which supplies the millions of bottles required to keep a large bottling company in operation and the crown products factories in Ijebu-oche and Kano which manufactures the metal crowns to seal the bottles, the Benin plastic company which manufacturers the plastic creates for carrying bottles.  In addition, the trucks which are seen in many parts of the country delivering soft to more than 60,000 dealers are also assembled by ANNAMO in Nigeria.

 

Nigerian Bottling Company is also the largest manufacture in the country of carbon oxide (C02) used to carbonate the soft drink.  The NBC employed over 6000 Nigerians in all fields of operation.  The Nigerian Bottling Company is also engaged in philanthropic activities environmental protection and also a major sponsor sporting events on Nigeria and world as a whole.

 

  • STATEMENT OF RESEARCH PROBLEM

The undeveloped countries like Nigeria suffer not only from low income and unstable growth, but also from regional disequilibrium, economic instability unemployment, depending on foreign countries, specialization in the production of raw materials and economic, social, political and cultural marginality.

Underdevelopment is an element in the process of development of the international system underdevelopment and developments are two facts of a single

 

 

 

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IMPACT OF INTERNAL CONTROL MECHANISM FOR SUCCESSFUL OPERATION IN AN ORGANIZATION

IMPACT OF INTERNAL CONTROL MECHANISM FOR SUCCESSFUL OPERATION IN AN ORGANIZATION

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CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND TO THE STUDY

In this chapter, the researcher intends to look and conduct research on the Impact of Internal Control Mechanism for successful operation in an organization particularly First Bank of Nigeria, Kaduna South Branch.

According to Weber (2010), define impact “as a powerful effort that management has in order to perform their function effectively and to achieved their goals or objective.

According to Benarivo De Guisppee (Augustan Gill, 1943), he said that internal control is a plan of organization and all of the coordinate methods and measures adopted within a business to safeguard its environment, check it is effective and efficient and encourage adherence to prescribed managerial policies.

Louis Fisher (2004) said that Operation is an organized activity in an organization that involves several people performing different task in order to meet organizational goals.

Some of the interesting areas about the topic is as follows:

  1. Fraud and Error Prevention: According to Adebayo Adedeji (1979), the responsibility for the prevention of frauds and errors in organization is the responsibility of management, which is usually achieved through the implementation and continuing operation of adequate systems of internal control.
  2. Discover Good Internal Control System: Rober H. Haverman (2004) said that a good internal control system should have a proper coordination and communication network for decisions and policies of management to be effectively communicated throughout the organization and the result thereby reported back efficiently.

 

1.2     STATEMENT OF THE PROBLEM

The most serious problem hampering the smooth operation in public and private sectors at all the levels has been fraud, errors, defalcations, mismanagement and abuse of office.

Applicants are complaining bitterly that First Bank of Nigeria, Kaduna South branch do not allow staff to go on training and development having worked for specific period of time with the bank.

Another paramount problem facing the organization as regard to the recruitment, selection, training and development of applicants or candidates during and after an interview because of the pressure by the top official to select their candidate of the applicants regardless of their betterment.

No fair play for promotion and training in the organization

The condition of work is not adequate and the problems of motivation and grievances settlements procedures are not adequate as well.

Over the years, various management has been trying to institute a corrective measure. In spite of all these, a lasting solution is still far reached. At times, one tends to wonder if at all the numerous internal control measures instituted in public and private organizations do function, and if they do, to what extent

 

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THE IMPACT OF NEW PRODUCT DEVELOPMENT ON SALES VOLUMES

THE IMPACT OF NEW PRODUCT DEVELOPMENT ON SALES VOLUMES (A CASE STUDY OF PEUGEOT AUTOMOBILE NIGERIA LIMITED KADUNA)

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ABSTRACT

This research is a study to investigate “the impact of new product development on sale volume. The writer carefully examined how new product are developed in the company pan ltd, along with sale volume of the new generated product, new product can be described as nay product which has a new substance incorporated, the new substance could be modified favlour, colour, or even the pack. The objective is to enhance profitability towards the development of the organization and what new product development entails.

 

The research is carried out in pan ltd kaduna where major facts, data and information where provided. Recommendations; the company should keep on developing new product for the betterment of the nation (Nigeria) and beyond if possible also briefly examined the introducing part of the project work. The statement of the general problem, the brief history/background and definition of terms.

 

The ideal method use in population is random sampling, solution are provided in 6 questionnaires, the researcher used the following testable hypothesis which was drawn up this. Ho: revealed that the impact of sale volume in new product development facilities sales, encourage more new product generation enhance profitability differentiate Peugeot from the best competitors for its uniqueness and peculiarity. Hi; emanate from some uncontrollable marketing variable, however the unfavourable hypothesis are dropped.

 

 

CHAPTER ONE

  • Introduction                                                    1
  • Statement of the problem 2
  • Brief history of general problem 5
  • Background of the study 7
  • Research scope 9
  • Rationale for the study 9
  • Limitations of the study 10
  • Definition of terms 11

 

CHAPTER TWO

Literature Review

  • Introduction 16
    • Definition of product 16
    • Stages and process of new product development 22
    • Reasons and objection of new product development 27
    • Product definition product life cycle 28
    • Issues of sales 32

 

CHAPTER THREE

Research Methodology

  • Introduction 37
    • Research methods used 37
    • Justification for the approaches used 38
    • Research populations and sample size 38
    • Instruments of tools used 39
    • Sample procedures employed 39
    • Statistical techniques used in analyzing data 40
    • Statement of hypothesis 40

 

CHAPTER FOUR

Presentation and Analysis of Data

  • Introduction 41
    • Presentation and analysis of management questionnaire 41
    • Presentation and analysis of end used questionnaire 45

CHAPTER FIVE

Summary, Conclusions and Recommendations

  • Introduction 54
    • Summary 54
    • Conclusions 56
    • Recommendations 57

Bibliography

 

 

 

CHAPTER ONE

  • INTRODUCTION

Companies that fail to develop new products are putting themselves at great risk. Risk of poor sales volume, space out of market into a small cubicle of not completely put out by competitors of the same product development strategies, initiatives and innovation conscious that is what that research is aiming to influence on sales volume.

 

The existing products are vulnerable to changing customer needs and tastes, new technologies shortened product life circles and increased domestic and foreign competition once a company has carefully segmented the market, chosen its target customers, identified needs, and determined its market positioning.

 

It is better able to develop new products. New products development shapes the company’s future. Replacement products must be created to maintain or build sales of the organization.

 

Every enterprise is profit oriented, that can be actualized through prompt sales volume realize, and that depend on the quality, core products, physical tangible, augmented products and the application of promotional mix/tools of the newly developed product.

It is also clear that customers want new products, and competitors will do their best to supply them. For instance, each year over 16,000 new product (including line extension and new brands are introduced into groceries and drug stores.

 

In automobile company in general (especially PAN with it uniqueness and distinctive qualitative product) such cannot be less expected.

Automobile company Peugeot in developing a program to reach its intended market, must start with the product (new product) at hand for offering or service designed to satisfy the wants of the market segment. Therefore the executives must plan, develop and manage both individual (industrial users) product and industrial product assortment. This is not easy task as is shown by the large number of product failure in our economy.

 

 

  • STATEMENT OF GENERAL PROBLEM

Understanding this concept – new product, we discover products or services that are borne of innovation but non existence previously with its present feature so it attracts problems at the level. A new product can be conceived and developed over night, it takes time and efforts to ring the new product idea into fruition. It also consumes a lot of money to bring a new idea generated into commercialized offer.

 

A new product is expected to be profitable and successful but opposite is the case sometimes to different companies production…

 

 

 

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QUALITY CONTROL AS A COMPETITIVE TOOL FOR SMALL SCALE ENTERPRISES IN NIGERIA

QUALITY CONTROL AS A COMPETITIVE TOOL FOR SMALL SCALE ENTERPRISES IN NIGERIA

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ABSTRACT

The primary objectives of this research is to enable its readers obtain an understanding of the administration of Quality control system in Nigeria. A lot of Quality control management decisions have therefore been directed at keeping pace with all these changes to ensure efficient production of Quality products in and services. Since customers view the price paid for items in terms of their qualities, business firm should ensure that they maintain good quality product for customers’ satisfaction. Quality product gives a firm good image, good reputation, and goodwill. This ensures a good market and an ultimate profit and strong competitive stand among other firms within and outside the country.

 

 

TABLE OF CONTENTS

Title Page –             –         –         –         –         –         –         –         –         i

Declaration   –         –         –         –         –         –         –         –         –         ii

Approval Page –      –         –         –         –         –         –         –         –         iii

Dedication –  –         –         –         –         –         –         –         –         –         iv

Acknowledgement –          –         –         –         –         –         –         –         –         v

Abstract –     –         –         –         –         –         –         –         –         –         vi

Table of Content     –         –         –         –         –         –         –         –         vii

 

CHAPTER ONE: Introduction

  • Background of the Essay – – –         –         –         –         –         1
  • Objective of the Essay- –         –         –         –         –         3
  • Significance of the Essay – – –         –         –         –         –         4
  • Scope and limitation of the Essay – –         –         –         –         4

 

CHAPTER TWO: Literature Review

2.1     Introduction –          –         —        –         –         –         –         –         –         6

2.2     The Traditional Concept of Quality        –         –         –         –         7

2.3     Concept of Small Scale Enterprises        –         –         –         –         10

2.4     Need for Small Scale Enterprises –         –         –         –         –         14

2.5     Overview of Total Quality Management.-        –         –         –         15

2.6     TQM: Evolution, Concepts and Prospects        –         –         –         19

2.7     TQM Concept AND Quality Service      –         –         –         –         28

2.8     Product Quality in Small Scale Enterprises       –         –         –         31

2.9     Determinants of Service Quality  –         –         –         –         –         32

2.10    TQM Concept of Quality and Customer Satisfaction   –         –         34

2.11    Organizational Culture and the Applicability of TQM –         –         36

 

CHAPTER THREE: Summary, Conclusion & Recommendations,

3.1     Summary-     –         –         –         –         –         –         –         –         43

3.2     Conclusion   –         –         –         –         –         –         –         –         43

3.3     Recommendations   –         –         –         –         –         –         –         44

References    –         –         –         –         –         –         –         –         46

 

CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND OF THE ESSAY

The dynamic changes in the environment particularly as they affect the tastes and aspirations of consumers, underscore the need to respond effectively to challenges posed by the changes. On account of deregulation of our economy, competition has become a major challenge which chief executives must meet effectively to remain in business. Most managers agree that if an organisation is to be successful, it must change continually in response to significant development, such as customer needs, technological breakthroughs and government regulations (Eke, 2001).

 

Globalization of market and operations forces organisations to rethink their quality problems and in turn their overall organisational competitiveness. In order to be successful in this global market, organisations should dedicate themselves to improving productivity and quality in a timely and collaborative manner (Dobyns and Crawford, 1994).

 

In recent times, the concept of customer services has risen to the centre stage of modern business. As a result of this development, the management vocabulary is now replete with all kinds of technologies which are used to describe one and the same thing, customer service. Among these terminologies are customer satisfaction, customer care, customer relations, etc (Nwosu, 1996).

 

To achieve world class customer service, Total Quality Management (TQM) techniques, supported by management commitment and good organisation will provide objective means of improving quality and hence the overall organisational competitiveness (Christopher, 1994).

 

Total quality management is among the new techniques which modern organisations now employ with very good effect to secure and keep their customers permanently satisfied. To this end, the Power Holding Company of Nigeria is not expected to be left out of this struggle by organisations, to remain relevant, gain a deeper insight into customers’ expectations of services and the strategies that could be implemented to achieve a closer fit with wants and needs as well as excel in the face of the present competitive environment. Total quality management is therefore a way of managing to improve the effectiveness, efficiency, flexibility and competitiveness of a business as a whole (Christopher, 1994).

 

The role played by the small business has a vital input in the socio-economic and welfare development of any nation cannot be overestimated. There is no doubt that poor quality culture has been the bane of management in Nigeria.

 

Problems of meeting products specification, often times, product fail to meet the specification required by customers because of assignable causes like; defective materials used, improper setting of equipment, operational errors, manpower etc. it is not worthy of mention that it cost the same amount to produce products units problems of variation in quality of product.

It is against this background that the writer intends to write on the quality control as a competitive tool for small scale enterprises in Nigeria.

 

1.2     OBJECTIVES OF THE ESSAY

This objective of the essay is to examine the quality control as a competitive tool for small scale enterprises. The specific objectives are:

  1. To examine the prospects of TQM in small scale enterprises.

To identify if the culture of small scale enterprises will favour the application of TQM in the

 

 

 

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