ABSTRACT
The theme of this study considered the impact and efficiency of cost control
system in corporate profitability (a case of the Nigerian Breweries Aba, Aba State).
In the management set- up, cost control is used as an indispensable tool, which aid
organization to attain their corporate objectives of profit maximization. This study
reveals the cost structure in manufacturing type, cost control adopted to
minimize waste of resources. Critically, the opinions of those that occupy the key
positions of the organization such as the chief accountant, the logistic manager,
technical officers etc were sorted and it was of immense help to this study. For the
achievement of the objectives of this research, data were collected by use of oral
interview and questionnaires.
Data collected were subjected through analysis using
simple percentage, frequency and histogram distribution while the stated
hypothesis were tested using chi-square (X2 ) to ascertain its reliability and
objectivity. The result of the research shows that the organizations adopt cost
control measures and this control accords management the opportunity to achieve
corporate performance and profitability. The management should emphasize more
on the training of employees on the application and measures of cost control and
enlighten them on the relationship, which exits between cost control and
profitability. Finally, the organization should try an embrace the technological and
economic trends in the society in order to have a vital edge over its profitability.
