FINANCIAL PLANNING AND CONTROL A KEY TO MANAGEMENT EFFICIENCY: A CASE STUDY OF NIGERIA BREWERIES NINTH MILE CORNER ENUGU

ABSTRACT
The reasons for the study emanated from the fact that poor financial control system has always been an impediment to the growth of some business organizations. They have always faced the problem of poor cash and material control system of which this study has addressed itself to. The problem of how stocks and cash should be held in order to have a healthy financial environment and operations and the maintenance of an efficient inventory management some of the organizations. The problem of stock management revolves on the determination of the optional stock levels. Besides, efficiency financial control measures and staff efficiency to which this work will address itself to, counts to the problems faced by some organizations like brewery. I have to make some useful suggestions and recommendations based on that which the company and other similar organizations will adopt to achieve results. This study will be a guide to scholars, researcher or writers who may wish to carry further study on the financial management of the company. This study focuses on the examination of the existing financial control system in Brewery and also to investigate the present system of cost control and material management as indicated above.