THE RAMIFIED FASTORS AFFECTING THE CONCEPT OF PROFITABILITY AS A GUIDE TO POLICY DECISION IN ACCOUNTING A CASE STUDY OF SOME MANUFACTURING INDUSTRIES IN OSHIMY SOUTH L.G.A OF DELTA STATE

ABSTRACT
Before I delve into this issue, Let us look from the realistic  pomt of view, the concept of profitability- it can be seen as that concepts which provides management with  alternatives course of action according in the various degree of profitability, stating dearly in relevant cost accounting from the costs and benefit associated with individual projects which enables management to the most profitable. Majority of the policy decision of manufacturing industries are generally directed towards profitability. Policy  decisions made under  this concept has direct effect on increasing and enhancing the  general profitability of the manufacture industry  concerned. Unfortunately, this laudable guide has been relegated  to supportive role in some manufacturing  industries because of certain  factors million against . Such factors have in most cases affected the profit position of industries and in extreme cases to huge losses, which sometime ding such companies involved for unexpected liquidation. Hence, this project work tried to know those factors affecting the concept and respective effects on the profit position of the selected industries. In view of covering the three dimensional focus  of the research the project focused on three major areas: 1.The exogenous factors affecting the  concept of profitability.  2.The endogenous factors affecting the concept of profitability. 3.The political factors affecting the concept of profitability. These three areas combined to give a broader view of the factors militating against the concepts of profitability.    TABLE OF CONTENTS
Title page Approvals page Dedication Acknowledgement Abstract Table of contents
CHAPTER ONE INTRODUCTION 1.1Background of study 1.2Statement of study 1.3Purpose of study 1.4Scope and limitation of study 1.5Definition of terms
CHAPTER TWO
DEFINITIONS/FUNCTIONS 2.1Cost 2.2Material costing 2.3Labour costing 2.4Factory overhead 2.5Costing method
CHAPTER THREE SUMMARY OF FINDINGS/CONCLUSION AND  RECOMMENDATION 3.1Finding 3.2Conclusion/Recommendation Bibliography Appendix.