The purpose of this study is to the effect of uncontrollable importation of indigenous industries with particular reference to Nigeria Breweries Enugu.

Due to the unprecedented growth in manufacturing and Merchandising industries over the fears, inventory has been accorded the save cost of those industries. It therefore follows that in trying to hold the industries in those manufacturing organization, the level of these should be adequately and properly controlled with the view to minimizing costs.

Hence, in conducting research, the researcher made use of oral interview and questionnaire she also reviewed other related literatures necessary to provide the required date for study. The data collected for the study were analysed in tables using chi-squares.

The findings were that through the management lives as much as the can, there are lapses in inventory control system also on the valuation of stock, the researcher found out that the company uses the first-in-first-out (FIFO)method of stock valuation in valuing her stock.

This is because of inherent benefits in its and commanded by the SAS, /AS and SSAP.

Based on findings, we have recommended among other things that the local source of raw materials should be made to suppl7y the firm when required.

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgment

Abstract

Table of content

CHAPTER ONE

INTRODUCTION

1.1 General background to the subject matter

1.2 Problems associated with the subject matter

1.3 Problems that the study will be concerned

1.4 Importance of studying the area

1.5 Definition of important terms

1.6 References

CHAPTER TWO

LITERATURE REVIEW

2.1 The origin of subject are

2.2 School of thoughts within the subject area

2.3 The school of relevant to the problem of study

2.4 Different methods of studying the problem

2.5 Summary

2.6 References

CHAPTER THREE

CONCLUSION

3.1 Data presentation

3.2 Data analysis

3.3 Recommendation

3.4 Reference

CHAPTER ONE

INTRODUCTION

1.1 GENERAL BACKGROUND TO THE SUBJECT MATTER

The president of manufacturing association of Nigeria, Rufus Giwa (200.p16) define industry thus:

“Industry, particularly, manufacturization is the motive force for development. Infact, industrialization is more than engine of growth. It is also the catalyst for technological, financial and socio-economical advancement.

Trade, and more specifically foreign trade have astronomically been instrumental in man’s bids towards betterment of his lifer on earth.

Today, we can enjoy and make use of automobile made in far away Japan as if they grow in air gradens. Other articles which we can’t dream of producing even in the next millennium liters our markets as if they were going out of fashion. All these are courtesy of foreign trade and broadly on one of its two-pronged division. “Importation”. A very important concept is but like a two-edge sword, it can destroy if not carefully handled.