AN EMPIRICAL ANALYSIS OF THE EFFECT OF MATERIALMANAGEMENT ON THE PROFITABILITY OF A SMALL POULTRY ENTERPRISE
Abstract
This study empirically analysed the effect of material management on the profitability of small poultry enterprises using City Poultry Enterprise, Umuahia as a case study. The monthly material records of the enterprise from 2011-2012 was used for the study. The study used regression and correlation analyses to examine the effect and relationship between purchase, work-in-progress and finished goods on the profits and sales of small poultry enterprises. It was found that proper materials management enhances the profit of the enterprise. It is, therefore, recommended that firms should formulate and maintain proper material management policy.References
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