USER OF ACCOUNTING RATION BUSINESS DECISION (A CASE STUDY OF NIGERIA BREWERIES PLC).
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- Background of Study 1
- Statement of Problems 4
- Objectives of the Study 5
- Research Questions 6
- Significant of the Study 8
- Formulation of Hypothesis 9
- Scopes and limitation 10
- Definition of terms 11
2.0 Literature Review 14
2.1 Profile of Nigeria Breweries Plc 16
2.2 Standard of comparism 19
2.3 Ration as predication of Business
failure an empirical Approach 25
2.4 classification of accounting rations 26
2.5 Type of rations 28
2.6 Signification of ration 45
2.7 Limitations of accounting rations 47
2.8 Inflation and Accounting rations 50
2.9 Criteria for accounting rations 52
Research design and methodology 59
3.1 Sources of Data
- Interview Questions (Collection
Instrument Method) 60
- Determination of Sample Size 62
- Method of Investigations 63
- Statistical method used for data analysis 63
Data Presentation and Analysis 64
4.1 An over – view 64
4.2 Distribution of Response 65
4.3 Testing of Hypothesis 80
Summary, Conclusion and Recommendation 89
5.1 Summary 89
5.2 Conclusion 90
5.3 Recommendations 92
Accounting ratio is the most important factor used by management, creditors, investors and other users of financial statement in carrying ant most business decision. It uses an application in making business decision remain inevitable.
This study has, therefore been divided into five chapters, the first chapter briefly introduced the topic by looking at the definition of accounting ratio, it contains the statement of the problem, the objective of the study and the limitation of the study.;
The second chapter which contains the profile of Nigeria Breweries Plc. Deals with the review of related literature on the topic. Chapter three deals with the method of carrying out the research methodology. Chapter four appraises the analysis and interpretation of data collected from respondents.
Finally chapter five includes, summary recommendations and conclusion. Any errors either by emission or commission are entirely unintentional and deeply regretted.
- BACKGROUND OF STUDY
Omuya: defined “Accounting as a language of business. It is used in the business world to describe the transaction entered into by all kinds of organization shows that Accounting centers on transforming raw data into information that would be used to many users. It takes care of the financial communication of the entry as it supplies the financial information in a way and, form so desired by the users.
In a similar case, Millichamp (1992) defined “Accounting as the art of recording, classifying and summarizing in a significant manner and in terms of money, transaction and events which are in part at least of a financial statements provide necessary information to users of financial statement. These users include owners, (shareholders) managers, suppliers, customers, government employees etc.
The users of these statements are expected to read, interpret and analyze them objectives of financial statements are not accomplished when many users of the statement cannot understand them, let alone interpreting and analyzing them.
The information the users attempt to gain from financial statement are:
- The ability of the business to pay its way and survive in the long run.
- The quality of management and the rightness of decision made.
- Information that guide the future
Regrettably, the inability of users of these financial statements to comprehend, interpret and analyze them and still has always contributed to harmful business and investment decision, by the users of these statements. As a result of these wrong business decisions, many users of these statements have been render poor, where as others are afraid and show indifference to investment and business opportunities. Cases are abound where these financial statement users, individual and corporate, have lost millions of Naira merely because of wrong business decisions.
Admittedly, faulty business decisions do not only affect management and investor. It is also affect the entire economic growth and development. Indeed, these problems of wrong investments and business decisions therefore prompted this research work and topic. Reason behind the topic is the discovery that many victims of wro9ng business decision are people and firms who do use analytical tool otherwise known as Ratio Analysis in their decision making process.
“Ratios are simply, mathematical expression of relationship of one figure to another which may come from the same statement or from different statement.” (HMAN EDWARD 1968). Accounting ratios, by their very nature, serve as indicator of the performance of a company both past and present.
According to Mill Champ (1992). “Ratio analysis is used to assess performance and liquidity and to forecast the future is analytical technique use making business decision in the center of this research work.
1.2 STATEMENT OF THE PROBLEM
Currently, many users of financial statements are not yet equipped, analytically to make good business decisions, notwithstanding companies and workshops on the been made to enlighten and Educate financial statements users that their future business predictions are based on accounting ratios, which use historical data.
However, these efforts have not made any meaningful change because the number of wrong decision makers is on the increase sometimes this