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ABSTRACT
The research work titled “Appraisal of Inventory Management and Control in Manufacturing Firms”. The general objective of this study is to appraise inventory management and control in manufacturing firms of some selected manufacturing firms. The specific objectives are to: examine the effectiveness of the various tools and techniques (Economic order quantity and Economic Batch Quantity) used by manufacturing firms in inventory management and ascertain the extents to which inventory control contribute to profitability in manufacturing firms. This study adopted the ex-post factor and descriptive research design. This study is anchored on     theory of Economic order quantity (Wilson EOQ). The area of the study is manufacturing firms’ precisely two manufacturing firms Nigeria Breweries and Unilever plc. The instruments used were main sources from both Primary data and Secondary data. The primary data was ……..

Description

TABLE OF CONTENTS
 Title page                                                                                                                        i
Declaration page                                                                                                             ii
Approval page                                                                                                                 iii
Dedication                                                                                                                      iv
Acknowledgements                                                                                                         v
Abstract                                                                                                                           x
CHAPTER ONE: INTRODUCTION
1.1 Background of the study                                                                                                  1
1.2 Statement of the Problem                                                                                                 3
1.3 Objectives of the Study                                                                                                    4
1.4 Research questions                                                                                                           5
1.5 Research Hypothesis                                                                                                         5
1.6 Significant of the study                                                                                                    5
1.7 Scope of the study                                                                                                            6
1.8 Limitation of the study                                                                                                     6
1.9 Definition of term                                                                                                             7
 
 
CHAPTER TWO- REVIEW OF RELATED LITERATURE
2.1 Conceptual framework                                                                                                     9
2.2 Theoretical framework                                                                                                  26
2.3 Empirical framework                                                                                                   32
2.4 Gap in Literature                                                                                                             35
 
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Research design                                                                                                                37
3.2 Areas of the study                                                                                                             37
3.3 Population of the Study                                                                                                    37
3.4 Sampling Method                                                                                                             37
3.5 Research Instrumentation                                                                                            38
3.6 Validity and Reliability of Research Instrument                                                        38
3.7 Method of data collection                                                                                                 39
3.8 Method of data analysis                                                                                                    39
3.9 Model of specification                                                                                                      40
 
CHAPTER FOUR:  PRESENTATION OF DATA ANALYSIS
4.1 Introduction                                                                                                                      41
4.2 Data Presentation, Analysis, interpretations and descriptive statistics                42
4.3 Test of hypothesis                                                                                                             48
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings                                                                                                        53
5.2 Conclusions                                                                                                                       54
5.3 Recommendations                                                                                                            54
5.4 Contribution to knowledge                                                                                               55
5.5 Suggestion for further studies                                                                                           55
References                                                                                                                                   56
Appendix                                                                                                                                     59

 

CHAPTER ONE
INTRODUCTION

1.1 Background to the study
Inventory control was not seen to be necessary. In fact excess inventories were considered as indication of wealth. Management by then considered stocking beneficial. But, today firms have started to embrace effective inventory control due to its strategic role. Inventory constitutes the major part of a Nigeria manufacturing firm’s current assets due to the big size of inventories kept by firm’s most part of an organization’s fund is being invested into it.

Inventory plays a significant role in the growth and survival of an organization in the sense that ineffective and inefficient management of inventory will mean that the organization loses customers and sales will decline. Prudent management of inventory reduces depreciation, pilferage and wastages while ensuring availability of the materials as at when required (Ogbadu, 2009).

Efficient and effective management of inventories also ensures business survival and maximization of profit which is the cardinal aim of every firm. More so, an efficient management of working capital through proper and timely inventory management ensures a balance between profitability and liquidity trade-offs (Aminu, 2012). Specific performance indicators have been proved to depend on the level of inventory management practices (Lwiki et al., 2013).

Inventory constitutes a major portion of current assets especially in manufacturing companies and retail/trading firms. In order to maintain inventory levels of such magnitude, huge financial resources are committed to them (Mittal, 2014). As such, inventory also constitutes a major component of working capital. To a large extent, the success or failure of a business depends upon its inventory management performances. Inventory management, therefore, should strike a balance between too much inventory and too little inventory.

The efficient management and effective control of inventories help in achieving better operational results and reducing investment in working capital. It has a significant influence on the profitability of a concern thus inventory management should be a part of the overall strategic business plan in every organization (Gupta & Gupta, 2012).

Inventory management is recognized as a vital tool in improving asset productivity and inventory turns, targeting customers and positioning products in diverse markets, enhancing intra and inter-organizational networks, enriching technological capabilities to produce quality products thereby imparting effectiveness in inter-firm relationships.

Proper inventory management even results in enhancing competitive ability and market share of small manufacturing units (Chalotra, 2013). Well managed inventories can give companies a competitive advantage and result in superior financial performance (Isaksson & Seifert, 2013). Management of inventory is also fundamental to the success and growth of organization as the entire profitability of an organization is tied to the volume of products sold which has a direct relationship with the quality of the product (Anichebe & Agu, 2013)…….

 

CHAPTER TWO
REVIEW OF RELATED LITERATURE

2.1 CONCEPTUAL FRAMEWORK

2.1.1 Concept of Inventory Management and Control

Anichebe and Agu, (2013) opined that inventories are vital to the successful functioning of manufacturing and retailing organizations. They may consist of raw materials, work-in-progress, spare parts/consumables, and finished goods. It is not necessary that an organization has all these inventory classes. But, whatever may be the inventory items, they need efficient management as, generally, a substantial share of its funds is invested in them.

Different departments within the same organization adopt different attitude towards inventory. This is mainly because the particular functions performed by a department influence the department’s motivation. For example, the sales department might desire large stock in reserve to meet virtually every demand that comes. The production department similarly would ask for stocks of materials so that the production system runs uninterrupted. On the other hand, the finance department would always argue for a minimum investment in stocks so that the funds could be used elsewhere for other better purposes, (Anichebe & Agu, 2013 citing Vohra, 2008:427).

Inventory refers to the value or quantity of raw materials, supplies, work in progress (WIP) and finished stock that are kept or stored for use as need arises (Kwadwo, 2015). Raw materials are commodities such as steel and lumber that go into the final product. Supplies include items such as Maintenance, Repair and Operating (MRO) inventory that do not go into the final product.

Work in progress is materials that have been partly fabricated but are not yet completed. Finished goods are completed items ready for shipment. Inventory management is the art and science of maintaining stock levels of a given group of items incurring the least cost consistent with other relevant targets and objectives set by management (Kwadwo, 2015). Inventory is the availability of any stock or resources used in an organization. An inventory system is the set of policies that controls and monitors inventory level and determine what….

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