THE IMPORTANCE OF OPPORTUNITY COSTS IN DECISION MAKING IN ACCOUNTING - UNIPROJECTS

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THE IMPORTANCE OF OPPORTUNITY COSTS IN DECISION MAKING IN ACCOUNTING



THE IMPORTANCE OF OPPORTUNITY COSTS IN DECISION MAKING IN ACCOUNTING
(A CASE STUDY OF NIGERIAN BREWERIES PLC)
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ABSTRACT
This research contains and examines the introduction of the study the importance of opportunity costs in decision making in Accounting ( A case study of Nigerian Breweries plc). It focuses on the extent to which opportunity cost has helped in the decision making of Nigeria Breweries. In Nigerian Breweries, opportunity cost has been adapted to make the best alternative decision.
The population of this study includes all the relevant costs, opportunity costs, products and services of Nigerian Breweries plc. (Lagos depot). The main sources of data comprised both primary and secondary data. The primary data were obtained by interview with the research manager while secondary data were gathered through annual reports and accounts of the company’s Journals, News papers e.t.c.
Data collected for this research were analyzed through the use of regression, least square and financial analysis (SWOT analysis and B. pest analysis)

From the findings of this research, it was discovered Nigerian Breweries must decide their objectives, willingness to assume risks, the best alternative and profit objective before making decision.
The research concludes that opportunity cost is an important tool for decisions making and has a positive impact on the growth of the company (NB PLC).
TABLE OF CONTENTS
Title                                                                                        
Certification                                                                           
Dedication                                                                              
Acknowledgements                                                                
Abstract                                                                                 
Table Contents                                                                       
CHAPTER ONE
1.0     Introduction                                                                           
1.1     Background of the Study                                                       
1.2     Statement of the Problem                                                       
1.3     Objective of the Study                                                  
1.4            Justification Of The Study                                            
1.5     The Scope and Limitation of the Study.                       
1.6     Research Questions                                                       
1.7     Research Hypothesis                                           
1.8            Plans of The Study                                                       
1.9     Definition of Terms                                                      

CHAPTER TWO
2.0     Literature Review                                                         
2.1     Introduction                                                                           
2.2            Relevance of Opportunity Costs                                  
2.3     Executive Summary/ Historical Background                          
2.4     Cost Categories in Decision Making                             
2.5            Application of Relevant Costs                                                         
2.6     The Assumptions in Relevant Costing.                        
2.7     Other Tools for Decision Making                                 
2.8     The Decision Making Process                                       
2.9     Examples of Qualitative
          Factors and Quantitative Factors                                 
2.10       The Impact/Effect Of Opportunity Costs
          In Nigerian Breweries Plc (Nbplc) Decision Making     
2.11 Nigerian Breweries Plc- Value Addition
          Through Expansion and Innovation                             
2.12   Valuation                                                                                
2.13       Financial Variables                                                       
End Note                                                                      
CHAPTER THREE
3.0     Research Methodology                                                           
3.1     Introduction                                                                           
3.2            The Study Populations                                                 
3.3            Area of the study                                                          
3.4     Research Design/ Instruments                                       
3.5     Interview for Data Collection.                                                
3.6     Method of Data Analysis                                                       
           End Note                                                                     
CHAPTER FOUR
4.0     Data Presentation and Analysis                                             
4.1     Introduction                                                                 
4.2     Nigerian Breweries Plc Strategic Intent                         
4.3     Capital Structure                                                          
4.4            Descriptive Models For Decision Making                     
4.5     Regression Analysis                                                    
4.6     Analysis of Least Square Model                                   
4.7     Swot Analysis of Nigerian Breweries Plc                     
4.8     B. Pest Analysis Of Nigerian Breweries Plc         .                 
4.9     Test of Research Hypothesis                                        
          Reference:                                                                     
CHAPTER FIVE
5.0     The Summary of Findings, Conclusions
          and Recommendation.                                                  
5.1     Summary of Findings                                                   
5.2     Conclusion                                                                    
5.3     Recommendation                                                                    
          Bibliography                                                                 
         Appendix 1