Cost-volume-profit Analysis As A Management Tool For Decision Making A Case Study Of Nigerian Breweries Plc

ABSTRACT This research investigation is focused on the use of Cost-Volume-Profit analysis as a Management tool for decision making using Nigerian Breweries Plc as a case study.  Cost-Volume-Profit (CVP) analysis narrowly called break-even analysis, is the application of marginal costing and seeks to study the relationship between costs, volume and profits at differing activity levels and can be a useful guide for short-term planning and decision making. There are series of relationship between costs, volume of production and profit.  An understanding of these relationship are useful to managem…