ABSTRACT
This study reviews that application on cost-volume-profit analysis in manufacturing firms in Nigeria; research’s choice of firms is based on its extent of 0involvement in the manufacturing industry in Nigeria particular it’s various lines of product.
Profit planning and control are essential ingredients or a successful management at all levels. Infact the efficiency of management is ensured by the amount of profits in a given accounting year. The purpose of this study therefore will be:
1) To evaluate the extent to which the use of cost-volume-profit technique has helped in achieving the profit maximization application of the CVP analysis and suggest possible solutions to enhance the overall performance of manufacturing firm.