The Challenges Of Cost Benefit Analysis, In a Computerized Accounting System (a Case Study of Coca-cola Bottling Company Enugu)

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Abstract

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Brief Introduction

The computer has been defined as an electronic machine that accepts data (input) processes it to produce a useful result (output). It is also capable of storing information. It uses predefined instruction known as computer programs to execute the task in order to produce output. Computers technology has helped in no small measure in activating the problems encountered using manual tools and machines.

Computerization ranks prominently in the commanding heights of economic activities of the business world. Through computerization, industries have been able to control their cost of production heading to high-profit margin, sustainable growth and development, accurate and lasting records.

The manufacturing industry has come a long way from the manual era of machine operation to modern-day science and technology. Within this period, a number of major changes took place in the business world with a significant positive impact on the business world. Notable among these changes are those changes in the manipulation of accounting records, fantastic computer designs etc.

We have various types and categories of computers which perform diverse functions; however, the one of interest and relevance to this research is the digital type of computer.

Table of Content

Title Page -i
Approval Page ii
Certification Page -iii
Acknowledgement -iv
Dedication – -vi
Abstract -vii

Chapter One
Introduction
1.1 Background Of The Study 1
1.2 Statements Of The Problem 7
1.3 Statement Of The Objective 7
1.4 Research Questions 8
1.5 Research Hypotheses 9
1.6 Scope Of The Study 11
1.7 Significance Of The Study 11
1.8 Limitations Of The Study 12
1.9 The Cost-Benefit Analysis 13

Chapter Two
Review of Related Literature
2.1 Effect on Personnel 16
2.2 The Feasibility Study 18
2.3 System Cost versus Size of Organization – – – -26
2.4 Seeking Expert Advice (The Computer Consultant) – -33
2.5 Data Processing Function Within The Organization – -36
2.6 Capital Budgeting Techniques – – – – -40

Chapter Three
Research Methodology
3.1 Research Design -43
3.2 Sources Of Data -43
3.4 Area Of Study -44
3.4 Population Of The Study – – – – -45
3.5 Determination Of Sample Size – – – – -46
3.6 Reliability Test: Test Re-Test Method – – – -48
3.7 Validity Test -48
3.8 Method Of Data Analysis/Techniques – – – -49
3.9 Decision Criterion For Validation Of Data – – – -50

Chapter Four
Data Presentation And Analysis
4.1 Data Presentation -51

Chapter Five
Summary Of Findings, Conclusion And
Recommendations
5.1 Summary Of Findings 68
5.2 Conclusion 69
5.3 Recommendations 71
Bibliography – – – – — – – – -75
Appendix I – – – – – – – – -77
Appendix II 78