This study was conducted to explore the intricate relationship between the Costing System and Operational Performance of Champion Breweries Plc. This is premise on the fact that cost management has been a major challenge facing the beverages sector in Nigeria. Survey research decision was adopted involving design of questionnaire to gather data administered to thirty-five (35) employees of Champion Breweries that constitute the respondents used for the study. Data collected were analysed using descriptive and inferential statistics of mean, standard deviation, correlation analysis and simple linear regression. Results revealed that there is a significant relationship between costing system and organizational performance [mean score > 3.0, R= 0.623, P-value = 0.000], costing system significantly influences organizational performance at Champion Breweries Plc. [R = 0.623, R2 =0.388, Adj. R2 = 0.383, F-ratio = 75.276, P-value = 0.000] and Costing System supports decision making at Champion Breweries Plc. [R = 0.589, R2 =0.347, Adj. R2 = 0.341, F-ratio = 62.814, P-value = 0.000]. It was concluded that costing systems adopted in Champion Breweries Plc. contribute to the overall success and performance outcomes of the company. It was recommended that beverages manufacturing companies in Nigeria imbibe cost management strategies that are in tandem with global best practices and sustainability of their entities in the face of competitiveness and complexities in the business environment.

Keywords: Costing System, Operational Performance, Cost Management

This paper examines the financial performance of the UK football clubs over the period 2013-22. Correlation and panel data analysis is applied. Performance is measured as Return on Assets (ROA), Return on Equity (ROE), and Profit Margin. The size of clubs and their liquidity, leverage, efficiency, cash flow efficiency and turnover per employee are used as explanatory variables. Sporting data, including attendance rate, the number of wins, the uncertainty in the Premier League, the participation in the Premier League or not and the presence in UEFA’s European club competitions or not, are used too. The results reveal a positive relation of performance with liquidity, efficiency, cash flow efficiency and revenue per employee. The opposite relation is found for leverage. The number of wins and uncertainty are is positively and negatively related to ROA, respectively. Finally, the presence of the clubs in the Premier League is positively related to performance.

Keywords: Financial Performance; Football Clubs; liquidity; leverage; efficiency

The primary goal of this research was to determine how Nigeria’s contributory pension system affected the country’s Human Development Index. The National Pension Commission Annual Report and the Central Bank Statistics Bulletin were used to collect the data for this ex-post-facto study’s analysis. A model was developed based on empirical and theoretical reviews to accomplish this goal. The dependent variable in the model was the Human Development Index, and the independent variables were private sector pension funds, public sector pension funds, and total pension funds. The Fully Modified Least Squares (FMOLS) model was used in this study to examine the data. The results of this study showed that total pension funds, private sector pension funds, and public sector pension funds all had positive and significant effects on the human development index within the parameters of this study, with p-values of 0.0000, 0.0000, and 0.0031, respectively. The inference result led to the conclusion that Nigeria’s economic progress had been positively and significantly impacted by the contributory pension program. Providing timely pension payments to beneficiaries in the public and private sectors will stimulate economic growth by introducing cash into the economy. The researcher concludes from the foregoing that the government should ensure that pension payments are made on time, in accordance with the Pension Reform Act of 2014; if this is accomplished, the human development index would be enhanced through an increase in the citizens’ standard of living.

Keywords: Contributory Pension Scheme, Pension Reforms, Private Sector Funds, Public Sector Funds, Total Pension Funds, Human Development Index

The study investigated the effect of economic governance on socio economic development of Nigeria for the period 2005-2019. Economic governance was proxied by effective governance index, corruption control index, quality budgetary and financial management index and public administration index. The dependent variable, socio economic development was measured by GDP growth rate. Four objectives were developed to pilot the study. Data were generated from secondary sources from the World Bank data base. Analysis was carried out using E-views 10 and the statistical tools used were: Augmented Dickey Fuller Unit root test, Autoregressive Distributed Lag (ARDL). Results of the unit root test showed that some of the data used were stationary at levels while some were stationary at first order of integration. The ARDL regression model revealed that economic governance indices proxied by effective governance index, corruption control index, quality budgetary and financial management index; and public administration index did not significantly impact on GDP growth rate to effect socio economic development in Nigeria for the period under study. The study recommends that Good economic governance which will translate to improved formulation and implementation of sound micro and macroeconomic policies is vital for socio economic development.

Keywords: Economic Governance, Financial Management, GDP growth rate, Corruption control, Socio-economic development.

The study examines the economics analysis of cassava value chain among farmers under Agricultural development project in Ilesa West Local Government Area of Osun State. The selection of the study area was based on the high concentration of cassava value chain actors. Simple random sampling technique was used to draw 20% of the registered cassava value chain actors, given a total numbers of 200 respondents which comprises of 50 respondents each of cassava value chain actors for the study. A structure questionnaire was used to collect data and the data was analyzed using budgetary analysis technique and value added model. The result shows that, an average total cost incurred by the input dealers was ?9,062,127.74 while the average net profit realized was ?1,038,102.40 per production season. Other actors such as producers, processors and marketers incurred an average total cost of ?23,324.00, ?130,594.82 and ?507,493.44 respectively, and the average net profit realized was ?102,614.00; ?51,915.78 and ?100,888.56 respectively. Further analysis shows that, the rate of investment return by cassava input dealers was ?0.11, while that of cassava producers, cassava processors and cassava marketers were ?4.4, ?0.40 and ?0.20. This indicated that rate of return on cassava is higher in cassava production than others along the value chain of cassava. However, value added at the market corridor by the cassava producers (?102,614.00/season) was the highest when compared with value added by cassava processors (?51,915.78/season) and cassava marketers (?100,888.56/season). Among the actors in the cassava value chain, finding revealed that cassava producers made the highest profits. Based on the findings of the study, it was concluded that cassava enterprise is profitable. Thus investors are advice to invest more on cassava production than on other activities along the cassava value chain.

Keywords: Economic, Analysis, Cassava, Value chain, Value Added, Actors, Osun State.