CHAPTER ONE: INTRODUCTION

1.1       Background to the Study

1.2       Statement of Problem

1.3       Aim and Objectives of the Study

1.4       Research Question

1.5       Research Hypothesis

1.6       Significance of the Study

1.7       Scope of the Study

1.8       Organisation of the Study

CHAPTER TWO: LITERATURE REVIEW

2.1       Conceptual Framework

2.1.1    Cost

2.1.2    Cost Volume Profit (CVP)

2.1.3    Break Even Analysis

2.1.4    Cost Planning

2.1.5    Financial Performance

2.2       Theoretical Review

2.2.1    Theory of Constraints

2.2.2    Transaction Cost Theory

2.3       Empirical Review

2.4       Gap Analysis

CHAPTER THREE: RESEARCH METHODOLOGY

3.1       Introduction

3.2       Research Design

3.3       Population of the Study

3.4       Sampling Techniques

3.5       Sample

3.6       Data Source

3.7       Restatement of Research Hypothesis

3.8     Model Specification

3.8.1    Model Building

3.9       Method of Data Analysis

3.10     Criteria for Decision Making

CHAPTER FOUR: DATA PRESENTATION, ANALYSISAND INTERPRETATION

4.0       Introduction

4.1       Presentation of Data

4.2       Evaluation Based on Econometric Criteria.

4.2.2    Coefficients of Explanatory Variables:

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSIONAND RECOMMENDATIONS

5.1       Summary of Findings

5.2       Conclusion

5.3       Recommendations

References

Appendix

For many manufacturing companies, the main objective or their mission is to continually improve their service’s quality to fulfil customer satisfaction. As customer needs and expectations intensify, manufacturing companies strive to build or construct highest quality with minimal cost. This move helps the firms to get things which are crucial in order to sustain profitability. This research therefore investigated the Effect of Cost planning on Financial Performance. The study used ex post facto research design. The Data collected was sourced through secondary data, notably from the Annual reports and account of the selected companies covering the periods of (2009-2013) and was analyze by the use of Econometrics-View method through the use of Ordinary Least Square regression (OLS).The empirical findings of the study shows that cost planning has a significant effect on financial performance in Nigeria. The F-statistic value of 0.276058 and its corresponding p-value was 0.783663, when compared with F-statistic (tabulated) at 5% level of significance which give a value of 4.22 which is lesser. The study therefore recommends that firms should use an optimal cost planning techniques that maximize financial profit.

Keywords: Cost, Cost planning, Finance, Performance, Profit