Effect of financial reporting on the business management of Nigeria Bottling Company, Plc Department: Accountancy By: SIRJOSEPH Project ID: 8954 Rating: (5.0) votes: 1Rate this project12345 Price:₦3000 Get the Complete MaterialAbstractThis study examines the effect of financial reports on managerial decision-making in Nigeria Bottling Company (NBC) PLC. Anchored on agency theory and the decision-usefulness framework, the research investigates how the quality, timeliness, and comprehensiveness of NBC’s financial reporting influence planning, budgeting, cost control, investment appraisal, working-capital management, and performance evaluation. A mixed-methods design was employed. Quantitatively, the study conducted an archival analysis of multi-year audited financial statements and management reports, deriving indicators of reporting quality (timeliness, segment disclosure depth, consistency, and compliance with IFRS) and linking them to managerial outcomes proxied by budget variance, inventory turnover, receivables days, capital expenditure efficiency, and profitability ratios. Qualitatively, semi-structured interviews with accounting, operations, and commercial managers explored how reported figures and notes shape day-to-day and strategic choices. Findings indicate that higher reporting quality—especially timely disclosures, granular segment notes, and consistent application of policies—is positively associated with tighter budgetary control, shorter cash-conversion cycles, and more disciplined capital allocation. Timely interim reports improved demand forecasting and production scheduling, while detailed cost disclosures enhanced variance analysis and waste reduction initiatives. Conversely, delayed or highly aggregated reports were linked to reactive decisions, stock-outs or overstocks, and sub-optimal pricing. The qualitative evidence corroborated the quantitative results, emphasizing the practical value of management-relevant notes (e.g., sensitivities, assumptions, and non-GAAP operating metrics) for cross-functional decision-making. The study concludes that financial reports, when decision-oriented, materially enhance managerial effectiveness at NBC. It recommends strengthening the reporting calendar, expanding segment and cost-driver disclosures, and integrating dashboard-style management commentary to bridge external reporting and internal performance management....Preview Download Preview +Other Accountancy project topics and materials you might be interested in»The Impact of Accounting Ratio in Decision Making ( A Case Study of Nigeria Breweries Plc Enugu) »The impact of budget and budgetary control in tertiary institutions ( A Case study of imo state university )»Internal control as a tool for improving profitability»The role of financial institutions in the development of Nigeria economy»Impact of computerization of accounting system of commercial banks ( A case study of union bank plc )»The Impact of product development on banks performance ( A Case study of first bank plc )»Effects of standard costing on the profitability of manufacturing companies (a case study of nigerian breweries plc, Ama, Udi local government of Enugu state) »The role of accounting system in measuring organizational performance of transport company ( A Case study of ABC Transport )»Role of good accounting system in the management of private enterprise in Nigeria ( A Case Study of Nwaogo pam paper mills limited )»Effect of misrepresentation of information in a financial statement»Auditing in Nigeria companies, problems and prospects»Effective internal control as an aid to management efficiency ( Case Study of Nigeria Bottling Company Owerri )»The impact of development finance institutions (DFIS) in economic development of Nigeria»The effects of computerized accounting system on the performance of banking industry in Nigeria»An appraisal of fraud prevention measures in Nigerian banking sector ( Case study of access bank plc owerri )