THE 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 cocacola 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 chisquare while the findings in the process of this research work is the implementation of computerization of cocacola 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 i

Approval Page ii

Certification Page iii

Acknowledgement iv

Dedication vi

Abstract vii

Chapter One

Introduction

1.1 Background Of The Study 1

1.2 Statements Of The Problem 7

1.3 Statement Of The Objective 7

1.4 Research Questions 8

1.5 Research Hypotheses 9

1.6 Scope Of The Study 11

1.7 Significance Of The Study 11

1.8 Limitations Of The Study 12

1.9 The Cost Benefit Analysis 13

Chapter Two

Review of Related Literature

2.1 Effect on Personnel 16

2.2 The Feasibility Study 18

2.3 System Cost versus Size of Organization 26

2.4 Seeking Expert Advice The Computer Consultant 33

2.5 Data Processing Function Within The Organization 36

2.6 Capital Budgeting Techniques 40

Chapter Three

Research Methodology

3.1 Research Design 43

3.2 Sources Of Data 43

3.4 Area Of Study 44

3.4 Population Of The Study 45

3.5 Determination Of Sample Size 46

3.6 Reliability Test: Test ReTest Method 48

3.7 Validity Test 48

3.8 Method Of Data Analysis/Techniques 49

3.9 Decision Criterion For Validation Of Data 50

Chapter Four

Data Presentation And Analysis

4.1 Data Presentation 51

Chapter Five

Summary Of Findings, Conclusion AndRecommendations

5.1 Summary Of Findings 68

5.2 Conclusion 69

5.3 Recommendations 71