CHALLENGES OF COST BENEFIT ANALYSIS, IN A COMPUTERIZED ACCOUNTING SYSTEM (A Case Studyof Coca-Cola Bottling Company, Enugu)
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CHALLENGES OF COST BENEFIT ANALYSIS,
IN A COMPUTERIZED ACCOUNTING SYSTEM (A Case Studyof Coca-Cola Bottling Company,
Enugu)
ABSTRACT
This
research is on the challenges of cost benefit analysis in a computerized
Accounting System. The purpose of this study is to enquire into the viability
or other wise of computerized accounting Systems, with particularly reference
to coca-cola Bottling Company, Enugu. The objective of the study is to
ascertain if the introduction computer system may lead to industrial unrests as
workers resists change. Also, the method used in this study is chi-square while
the findings in the process of this research work is the implementation of
computerization of coca-cola bottling Plc Enugu and also the recommendation for
the work is that the company should motivate its personnel more on the use of
computers.
TABLE OF
CONTENT
Title Page
Approval
Page
Certification
Page
Acknowledgement
Dedication
Abstract
CHAPTER ONE
1.0
INTRODUCTION
1.1
Background Of The Study
1.2
Statements Of The Problem
1.3
Statement Of The Objective
1.4 Research
Questions
1.5 Research
Hypotheses
1.6 Scope Of
The Study
1.7
Significance Of The Study
1.8
Limitations Of The Study
1.9 The Cost
Benefit Analysis
CHAPTER TWO
2.0 REVIEW
OF RELATED LITERATURE
2.1 Effect
on Personnel
2.2 The
Feasibility Study
2.3 System
Cost versus Size of Organization
2.4 Seeking
Expert Advice (The Computer Consultant)
2.5 Data
Processing Function Within The Organization
2.6 Capital
Budgeting Techniques
CHAPTER
THREE
3.0 RESEARCH
METHODOLOGY
3.1 Research
Design
3.2 Sources
Of Data
3.4 Area Of
Study
3.4
Population Of The Study
3.5 Determination
Of Sample Size
3.6
Reliability Test: Test Re-Test Method
3.7 Validity
Test
3.8 Method
Of Data Analysis/Techniques
3.9 Decision
Criterion For Validation Of Data
CHAPTER FOUR
4.0 DATA
PRESENTATION AND ANALYSIS
4.1 Data
Presentation
CHAPTER FIVE
5.0 SUMMARY
OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary
Of Findings
5.2
Conclusion
5.3
Recommendations
Bibliography
Appendix I
Appendix II
CHAPTER ONE
INTRODUCTION
1.1
BACKGROUND OF THE STUDY
Computer has
been defined as electronic machine that accept data (input) processes it to
produce 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 the 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 significant positive impact on the business world. Notable among
these changes are those changes in 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.
The history
of the digital computer data back to the Abacus which was intended in China
more than a thousand years ago and used to add, subtract, multiply and divided
. This was followed by the counting invented by John Napier in the 1600’s.
Blaise Pascal followed closely with a mechanical machine that could do similar
jobs more efficiently. GOH friend Von Liebritz invented a more improved version
of Pascal’s machine. Other great mathematicians and investors like Jacuard,
Babbage, Grace Hopper etc made greater strides towards, building calculating
machines. An American Herman Hoterrith, developed the mechanical members
calculator which was used to read punched cards and greatly facilitated the sun
of 1890 in that country. Hoterrith founded a company to sell his inventions and
today that
company has grown to become IBM which is (international Business machines) the
largest computer company in the world.
The era of
modern computers began sometime in the period preceding the end of the Second
World War when the vast calculations required in the production of the first
bomb necessitated he buildings of a giant computer which operated on vacuum
tubes. This computer was huge and expensive and only affordable by few.
Thus, from
this period on wards, with the introduction of new technologies, computer
became smaller in size and cheap as well: such that today we have the micro
computer which costs a few thousand naira and can do job undreamed of forty
years back.
There are
three classes of computers now in use viz;
1. The micro
– computers
2. The mini-
computers
3. The
mainframe computers
i. MICRO –
COMPUTERS: These computers are designed to handle simple data processing
functions; it is the smallest general
purpose
computer. Micro computers are capable of handling independent task and do not
led themselves to integrated network. Some just j contain a keyboard for input
entire, where data is keyed in by an operator of programmes. Others can contain
sophisticated input/output forms. Micro computers and their speed are designed
to be stand alone computer, which means that they operate independently, on
they can be part of a network or system. Their memory is smellier than that of
mainframe or mini computers and their speed of processing data is slower also.
ii. A mini
computer – is a small computer relative to mainframe and maybe be defined as a
seated down mainframe, as the processor and peripherals are physically smaller.
Although the processor may be physically smaller, it is powerful than the micro
computers; several people can make use of the mini computer to do different
jobs simultaneously through a linkage channel called the work-stations or
terminals. It can be used to in inventory control, customers account records
and employees payroll. It can
also be used
to prepare final accounts of companies using computerized accounting system.
iii. The
mainframe computer is large and powerful. They have higher processing speed and
capability than both mini and micro computers. These are used by large
organization with immense data processing deeds. Computers can be used in
several fields as widely diverse as law, medicine and architecture. However,
the principal concern within the scope of this research work is a data
processing and analysis for business organization.
In the past
thirty year or so, there has been a tremendous advance in technology of
automation. The introduction and adaptation of the computer to business has led
to revolutionary changes in data processing methods in advanced countries.
These
changes are fast spreading to the developing world. In present day Nigeria,
there is a noticeable and marked trend towards computerization of computers,
often with little or no back-up capability often with little or no hack-up
capability as guards’ maintenance and utilization.
Companies
are begin attracted to this computerization possibly with the belief that it is
sound business to sight coupled with the feeling that it is in vogue for a
company to say it is fully computerized.
In answering
the question why any organization should consider the transition to
computerized accounting system Larry J. Campbel (1979) observes that research
by behavioral scientists reveal that he fundamental reasons for transferring to
some form of mechanization in information systems are the same as any other
tact of an enterprise. Companies turn to mechanization because.
1. Company
growth exceeds the capability to expand the present processes by any other
reasonable scheme.
2.
Technology changes, force different and more computer tactics that can best me
mechanized.
3. Efforts
to cut costs force searches for alternative. Added it all these is the
requirement of data for decision making at a faster speed to meet up with
competition.
1.2
STATEMENTS OF THE PROBLEM
The problem
of this study includes:
1. The
problem of industrial unrest
2. The problem
of obsolesce or unsuitableness for the needs of the company.
3. The
problems of companies not realize the full potentials of the computer system
they have installed thereby leading to inefficiency.
4. The
problem of company’s data processing operation which are amiable to automation
may be over looked.
1.3
STATEMENT OF THE OBJECTIVE
1. To
ascertain if the introduction of computer system may lead to industrial unrest
as workers resists change.
2. To
identify the wrong computer systems either in terms of obsolesce or
unsuitableness for the need of the company.
3. To
determine how companies can realize the full potentials of the computer systems
installed thereby leading to efficiency.
4. To
examine how companies data processing operation can be amenable to automation
so that they cannot be over looked.
1.4 RESEARCH
QUESTIONS
The
followings are the research questions
Research
questions help in obtaining adequate information within the preview of any
chosen topic. Answers to questionnaire will help in the discussion of a
research question, some of the research questions which will help to achieve
the objective of the study Viz:
1. Is the
turnover of workers higher now that you use computer system? Yes/no.
2. Is the
high cost of procurement and installation yielding good returns? Yes/No.
3. Are your
computers very expensive to maintain? Yes/No
4. If yes,
what is the maintenance cost of your computers yearly?
5. Is the
usage of computers advantageous to your company? Yes/No.
1.5 RESEARCH
HYPOTHESIS
These are
problems that put together all the concepts construct, and variables and give
the researchers a clear view of the problem under study. That is, they are
prepositions put forward by a researcher to enable him or her solve the
problem(s) formulated and to achieve the objectives of the research exercise.
The
following research, hypothesis are used where
HO: Stands
for Null hypothesis
Hi:
Alternative hypothesis
1. Ho: Cost
benefit analysis, computerized accounting system does not helped coca-kola
bottling company Plc Enugu.
Hi: Cost
benefit analysis, computerized accounting system helped coco-kola bottling
company Plc Enugu.
2. Ho: Here
is no programme of computer training skills and acquisition.
Hi: There is
programme on computer training skills and acquisition.
3. Ho:
Computerized accounting system has no impact on the staff of coca-kola bottling
company Enugu.
Hi: Computerized
accounting system has impact on the staffs of coca-kola bottling company Enugu.
4. Ho: The
staffs of coco-kola bottling company does not benefit from the cost of using
computerized accounting system.
Hi: The
staffs of coca-kola bottling company benefit from computerized accounting
system.
1.6 SCOPE OF
THE STUDY
The
challenges of cost benefit analysis, in a computerized accounting system. The
project is restricted to coca-cola bottling company plc 9th mile, Emene, Enugu
State.
1.7
SIGNIFICANCE OF THE STUDY
1. The study
will be of immense benefit to the company by improving the use of computer
system.
2. The
implementation of computerization of coca-cola bottling company Enugu has
significantly saved cost and has increased profit maximization.
3. The
computerization of coca-cola bottling company Enugu has led to reduction in
labour costs.
4. The
introduction of computer did both undermine workers morale.
1.8
LIMITATIONS OF THE STUDY
During the
course of this study, some constraints were encountered by the researcher which
limit the scope of and details of the study. The constraints were numerous as
they prove formidable and able to determine to some external the ultimate
outcome of the study.
1. Time was
one of the constraints, the little time I have as a student had to be
apportioned between studies, research and other social endeavors since all the
these activities are very important to my well-being none had to be forgone.
2. Financing
a research of this nature is not easy, money is needed to sought for material,
print questionnaires, and post to respondents and to compile the report.
Finance being a scare resource was a very big constraint to the smooth conduct
of this study.
3. The
uncooperative attitude of some people and due to the duty of secrecy they owe
to their company staff makes the not be make available some important fact.
1.9 THE COST
BENEFIT ANALYSIS
1. The
benefit of an organization using a computerized accounting system is important
because the organization will be modernized in its cost of using computer
systems for its business.
2. An
organization will benefit from the cost of using computers systems whereby the
organization will no longer have to spend much money on employees to be
employed in the cost of using manual system in the organization because there
is no computer system to make their work faster.
3. The cost
benefit which an organization will benefit from using a computerized accounting
system will include the organization benefiting from the account of the
organization not having errors like in the case of using manual system. In
using a computerized accounting system, an error cannot occur because the
computers will be there to detect error.
4. The
organization will also benefit from using a computerized accounting system if
in the case of centralize organization whereby their staff can at home it they
need anything, from the
office, they
can go to the computer and get the information they need from their
organization to ease the stress of them going to the office to get information.
5. In the
cost of an organization benefiting from using a computerized accounting system,
the work of the organization will also be fast and will not be left behind
unlike using a manual system that lead to the organization been slow in their
activities.
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