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A COMPARATIVE ANALYSIS OF THE IMPACT OF INVENTORY VALUATION METHODS ON FINANCIAL REPORT STATEMENT IN SOME MANUFACTURING COMPANIES IN ENUGU STATE

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A COMPARATIVE ANALYSIS OF THE IMPACT OF INVENTORY VALUATION METHODS ON FINANCIAL REPORT STATEMENT IN SOME MANUFACTURING COMPANIES IN ENUGU STATE

TABLE OF CONTENTS

TITLE PAGE…………………………………………….…………………i

APPROVAL PAGE………………………………………………………..ii

DEDICATION…………………………………………………..…………iii

ACKNOWLEDGMENTS…………………………………………….……iv

ABSTRACT…………………………………………………………………v

TABLE OF CONTENTS…………………………………………………..vi

CHAPTER ONE: INTRODUCTION

1.1 BACKGROUND OF STUDY………………………………………1

1.2 STATEMENT OF THE PROBLEM……………………………..…4

1.3 OBJECTIVES OF STUDY…………………………………………..5

1.4 RESEARCH QUESTIONS………………………………………….5

1.5    HYPOTHESES………………………………………………………6

1.6    SIGNIFICANCE OF THE STUDY…………………………………7

1.7    SCOPE OF THE STUDY…………………………………………….8

1.8     LIMITATION OF THE STUDY……………………………………………..9

1.9    DEFINITION OF TERMS……………………………………..…..10

CHAPTER TWO:LITERATURE REVIEW

2.1 HISTORY PERSPECTIVE………………………………..………..13

2.2 THE PROBLEM OF INVENTORY MANAGEMENT………..…..14

2.3 INVENTORY VALUATION………………………………………..16

2.4 INVENTORY VALUATION METHODS…………………….……20

REFERENCE……………………………………………………………………..37


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CHAPTER THREE: RESEARCH METHODOLOGY

3.1 INTRODUCTION.……………………………………….……………39

3.3    AREA OF THE STUDY……………………………….………………40

3.4     POULATION OF THE STUDY………………………………………41

3.5     SAMPLE SIZE AND SAMPLINGTECHNIQUES……………….…41

3.6INSTRUMENT OF DATA COLLECTION……………………….…44

3.7     VALIDITY OF THE INSTRUMENT …….………………………….45

3.8     RELIABILITY OF INSTRUMENT …………………………………..45

3.9     METHOD OF DATA COLLECTION………………………………..46

3.10   METHOD OF DATA ANALYSIS……………………………………46

CHAPTER  FOUR:DATA  PRESENTATION,  ANALYSIS  AND

INTERPRETATION

4.1 DATA ANALYSIS………………………………..……………………..49

4.2 TESTING OF HYPOTHESES ……………………….…………………66

CHAPTER  FIVE:SUMMARY  OF  FINDINGS,  RECOMMENDATIONS

AND CONCLUSION

5.1 SUMMARY OF FINDINGS…………………………………………..82

5.2 RECOMMENDATIONS……………………………………………….84

5.3 CONCLUSION…………………………………………………………..86

BIBLIOGRAPHY………………………………………………………88

APPENDIX A……………………………………………………………90

APPENDIX B…………………………………………………………….9
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