AN ANALYSIS OF THE TECHNIQUES OF DETERMINING SOLVENCY IN THE NIGERIAN MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU

ABSTRACT  In the contemporary and ever dynamic business world, there has been an increasing shift in management concepts a shift in emphasis from production management to marketing management and now to management of resources at the firms disposal.  Management now strive to achieve sound and stable financial standing by concentrating efforts on financial planning and control.  The firm has to allocate its limited resources among alternative uses.  If resources were unlimited, there would be no need for decisions, because all possible activities could be achieved.  Scarce resources necessitate a choice, and the selection of one alternation implies the exclusion of others.  On this background therefore, the author intends to undertake a performance analysis of the Nigeria breweries Plc through the investigation of the success of the brewing industry.  This would require the determination of solvency.  The major sources of data for this study will be the financial statement of the Nigeria Breweries Plc.  This will be supplemented with questionnaire distributed to the senior and Junior staffs of the company.  The secondary source of data will be from different financial texts on solvency and liquidity related matters.  Financial ratios (both short and long term) will constitute part of the analysis.  Further illustrations will be projected using tables, graphs and charts.  It is hoped that things  the result of the finding will among other  things serve the purpose of useful information source for the management of the Nigeria Breweries Plc indecision making.  For students in your research work, and also for any other person undertaking a work on the techniques of determing solvency both as problem solving tool as well as an academic exercise.
TABLE OF CONTENTS 
Approval page III Undertaking IX Dedication IV Acknowledgement V AbstractVII Table of content XIII
CHAPTER ONE:-  1.0Introduction 1 1.1Background of the study 1 1.2Statement of the problem 3 1.3Objective of the study 3 1.4Research Question 5 1.5Research Hypothesis 6 1.6Significance of the study 6 1.7Scope, Limitation and Delimitation7 1.8Definition of Terms 9
CHAPTER TWO:  2.0Review of related literature 11 2.1The concept of solvency 11 2.2The legal concept of solvency 16 2.3The concept of solvency as it relates to corporate failure 18 2.4Test of solvency 20 2.5Communication of financial information 27 2.6The Balance sheet 29 2.7Income statement 31 2.8Objectives of the company 31
CHAPTER THREE  3.0Research design and methodology 41 3.1Research Design 41 3.2Area of study 42 3.3Determination of sample size 42 3.4Population 43 3.5Location of data 44 3.6Method of data collection 45 3.7Method of data presentation 47 3.8Method of data Analysis 47
CHAPTER FOUR  4.0Data presentation and analysis 49
CHAPTER FIVE  5.0Findings, Recommendation and Conclusion 87 OTHER SEGMENTS 
A.Bibliography95 B.Appendix    98