It was observed that there were areas to theoretical cost, control techniques and those of production with regard to overhead cost control, the company uses flexible budget and standard costing which was reviewed is that in proactive, various analysis is not done in depth and not all items are analysed.
    As regards material control, it spares no effort in ensuring that it is effectively controlled with the exception of few methods of control reviewed in the literature, it implements all other techniques to the later.  In the province of labour cost control the company applied very far techniques already discussed.
    In short, there is a wide difference between the concepts and actual practice.

Title page
Certification
Dedication
Acknowledgement
Abstract
Table of contents

CHAPTER ONE
Introduction
Background of the study
Statement of the problem
Objectives of the study
Significance of the study
Scope of the study
Research hypothesis
Scope and limitation of study
Definition of terms

CHAPTER TWO
LITERATURE REVIEW

CHAPTER THREE
Research methodology and design
Population
Determination of sample size
Data collection
Chi-square
Decision rule

CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

CHAPTER FIVE
Summary of finding, recommendation and conclusion
Summary of findings
Recommendation
Conclusion
Bibliography