CHAPTER ONE

1.1         INTRODUCTION.

The bottling industry is presently undergoing a revolution worldwide due to the twin impacts of deregulation and technological break through most company in Nigeria are quite relatively operating on differentiated cartel because of the trend and competitive environment. Under such conditions costing and management decision process strategy suddenly become more vital tools to booster services, it should be noted that such concepts of “Standard costing” and” management” all about? Standard costing is a technique which uses a standard for costs and revenues for the purpose of control through variances analysis.

Management is an act that coordinates all group effort. It does not only concerned with profit oriented enterprise but an act of every human Endeavour’s be it product or service wise.

Managing is essential in all company as well as in all levels of organization in attainment of the group goals.

The coca-cola Bottling Company of Nigeria Plc can be traced briefly with that of united state of American which came in to being in Nigeria in the year 1953. When Nigeria bottling company set up it first plan in Lagos Precisely at Oyingbo but later move to Apapa, it has an additional development to the existing companies in the area, a contributed immersively to the socio- economic group of the country.

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