Page Length: 87

Size: 337 KB

Format: PDF & Word


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 coca-cola 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 chi-square while the
findings in the process of this research work is the implementation of
computerization of coca-cola bottling Plc Enugu and also the
recommendation for the work is that the company should motivate its
personnel more on the use of computers.
Title Page – – – – – – – – – -i
Approval Page – – – – – – – – -ii
Certification Page – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Dedication — – – – – – – – – -vi
Abstract – – – – – – – – – -vii
Chapter One
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 Re-Test 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 And
5.1 Summary Of Findings – – – – – – -68
5.2 Conclusion – – – – – – – – -69
5.3 Recommendations – – – – – – -71

– —

Appendix I

Appendix II

Computer has been defined as electronic machine that accept data
(input) processes it to produce useful result (output). It is also
capable of storing information. It uses predefined instruction known
as computer programs to execute the task in order to produce
output. Computers technology has helped in no small measure in
activating the problems encountered using the manual tools and
machines. Computerization ranks prominently in the commanding
heights of economic activities of the business world. Through
computerization, industries have been able to control their cost of
production heading to high profit margin, sustainable growth and
development, accurate and lasting records.
The manufacturing industry has come a long way from the manual
era of machine operation to modern day science and technology.
Within this period, a number of major changes took place in the
business world with significant positive impact on the business world.
Notable among these changes are those changes in manipulation of
accounting records, fantastic computer designs etc.
We have various types and categories of computers which perform
diverse functions; however, the one of interest and relevance to this
research is the digital type of computer.
The history of the digital computer data back to the Abacus which
was intended in China more than a thousand years ago and used
to add, subtract, multiply and divided . This was followed by the
counting invented by John Napier in the 1600’s. Blaise Pascal
followed closely with a mechanical machine that could do similar jobs
more efficiently. GOH friend Von Liebritz invented a more improved
version of Pascal’s machine. Other great mathematicians and
investors like Jacuard, Babbage, Grace Hopper etc made greater
strides towards, building calculating machines. An American Herman
Hoterrith, developed the mechanical members calculator which was
used to read punched cards and greatly facilitated the sun of 1890 in
that country. Hoterrith founded a company to sell his inventions and
today that company has grown to become IBM which is (international
Business machines) the largest computer company in the world.
The era of modern computers began sometime in the period
preceding the end of the Second World War when the vast
calculations required in the production of the first bomb necessitated
he buildings of a giant computer which operated on vacuum tubes.
This computer was huge and expensive and only affordable by few.
Thus, from this period on wards, with the introduction of new
technologies, computer became smaller in size and cheap as well:
such that today we have the micro computer which costs a few
thousand naira and can do job undreamed of forty years back.
There are three classes of computers now in use viz;
1. The micro – computers
2. The mini- computers
3. The mainframe computers
i. MICRO – COMPUTERS: These computers are designed to
handle simple data processing functions; it is the smallest general
purpose computer. Micro computers are capable of handling
independent task and do not led themselves to integrated
network. Some just j contain a keyboard for input entire, where
data is keyed in by an operator of programmes. Others can
contain sophisticated input/output forms. Micro computers and
their speed are designed to be stand alone computer, which
means that they operate independently, on they can be part of a
network or system. Their memory is smellier than that of
mainframe or mini computers and their speed of processing data
is slower also.
ii. A mini computer – is a small computer relative to mainframe and
maybe be defined as a seated down mainframe, as the processor
and peripherals are physically smaller. Although the processor
may be physically smaller, it is powerful than the micro
computers; several people can make use of the mini computer to
do different jobs simultaneously through a linkage channel called
the work-stations or terminals. It can be used to in inventory
control, customers account records and employees payroll. It can
also be used to prepare final accounts of companies using
computerized accounting system.
iii. The mainframe computer is large and powerful. They have higher
processing speed and capability than both mini and micro
computers. These are used by large organization with immense
data processing deeds. Computers can be used in several fields as
widely diverse as law, medicine and architecture. However, the
principal concern within the scope of this research work is a data
processing and analysis for business organization.
In the past thirty year or so, there has been a tremendous advance
in technology of automation. The introduction and adaptation of the
computer to business has led to revolutionary changes in data
processing methods in advanced countries.
These changes are fast spreading to the developing world. In present
day Nigeria, there is a noticeable and marked trend towards
computerization of computers, often with little or no back-up
capability often with little or no hack-up capability as guards’
maintenance and utilization.
Companies are begin attracted to this computerization possibly with
the belief that it is sound business to sight coupled with the feeling
that it is in vogue for a company to say it is fully computerized.
In answering the question why any organization should consider the
transition to computerized accounting system Larry J. Campbel
(1979) observes that research by behavioral scientists reveal that he
fundamental reasons for transferring to some form of mechanization
in information systems are the same as any other tact of an
enterprise. Companies turn to mechanization because.
1. Company growth exceeds the capability to expand the present
processes by any other reasonable scheme.
2. Technology changes, force different and more computer tactics
that can best me mechanized.
3. Efforts to cut costs force searches for alternative. Added it all
these is the requirement of data for decision making at a faster
speed to meet up with competition.
The problem of this study includes:
1. The problem of industrial unrest
2. The problem of obsolesce or unsuitableness for the needs of the
3. The problems of companies not realize the full potentials of the
computer system they have installed thereby leading to
4. The problem of company’s data processing operation which are
amiable to automation may be over looked.
1. To ascertain if the introduction of computer system may lead to
industrial unrest as workers resists change.
2. To identify the wrong computer systems either in terms of
obsolesce or unsuitableness for the need of the company.
3. To determine how companies can realize the full potentials of the
computer systems installed thereby leading to efficiency.
4. To examine how companies data processing operation can be
amenable to automation so that they cannot be over looked.
The followings are the research questions
Research questions help in obtaining adequate information within the
preview of any chosen topic. Answers to questionnaire will help in the
discussion of a research question, some of the research questions
which will help to achieve the objective of the study Viz:
1. Is the turnover of workers higher now that you use computer
system? Yes/no.
2. Is the high cost of procurement and installation yielding good
returns? Yes/No.
3. Are your computers very expensive to maintain? Yes/No
4. If yes, what is the maintenance cost of your computers yearly?
5. Is the usage of computers advantageous to your company?
These are problems that put together all the concepts construct, and
variables and give the researchers a clear view of the problem under
study. That is, they are prepositions put forward by a researcher to
enable him or her solve the problem(s) formulated and to achieve the
objectives of the research exercise.
The following research, hypothesis are used where
HO: Stands for Null hypothesis
Hi: Alternative hypothesis
1. Ho: Cost benefit analysis, computerized accounting system does
not helped coca-kola bottling company Plc Enugu.
Hi: Cost benefit analysis, computerized accounting system helped
coco-kola bottling company Plc Enugu.
2. Ho: Here is no programme of computer training skills and
Hi: There is programme on computer training skills and acquisition.
3. Ho: Computerized accounting system has no impact on the staff of
coca-kola bottling company Enugu.
Hi: Computerized accounting system has impact on the staffs of
coca-kola bottling company Enugu.
4. Ho: The staffs of coco-kola bottling company does not benefit
from the cost of using computerized accounting system.
Hi: The staffs of coca-kola bottling company benefit from
computerized accounting system.
The challenges of cost benefit analysis, in a computerized accounting
system. The project is restricted to coca-cola bottling company plc 9th
mile, Emene, Enugu State.
1. The study will be of immense benefit to the company by
improving the use of computer system.
2. The implementation of computerization of coca-cola bottling
company Enugu has significantly saved cost and has increased
profit maximization.
3. The computerization of coca-cola bottling company Enugu has led
to reduction in labour costs.
4. The introduction of computer did both undermine workers morale.
During the course of this study, some constraints were encountered
by the researcher which limit the scope of and details of the study.
The constraints were numerous as they prove formidable and able to
determine to some external the ultimate outcome of the study.
1. Time was one of the constraints, the little time I have as a student
had to be apportioned between studies, research and other social
endeavors since all the these activities are very important to my
well-being none had to be forgone.
2. Financing a research of this nature is not easy, money is needed
to sought for material, print questionnaires, and post to
respondents and to compile the report. Finance being a scare
resource was a very big constraint to the smooth conduct of this
3. The uncooperative attitude of some people and due to the duty of
secrecy they owe to their company staff makes the not be make
available some important fact.
1. The benefit of an organization using a computerized accounting
system is important because the organization will be modernized
in its cost of using computer systems for its business.
2. An organization will benefit from the cost of using computers
systems whereby the organization will no longer have to spend
much money on employees to be employed in the cost of using
manual system in the organization because there is no computer
system to make their work faster.
3. The cost benefit which an organization will benefit from using a
computerized accounting system will include the organization
benefiting from the account of the organization not having errors
like in the case of using manual system. In using a computerized
accounting system, an error cannot occur because the computers
will be there to detect error.
4. The organization will also benefit from using a computerized
accounting system if in the case of centralize organization
whereby their staff can at home it they need anything, from the
office, they can go to the computer and get the information they
need from their organization to ease the stress of them going to
the office to get information.
5. In the cost of an organization benefiting from using a
computerized accounting system, the work of the organization will
also be fast and will not be left behind unlike using a manual
system that lead to the organization been slow in their activities.


DISCLAIMER: All project works, files and documents posted on this website, are the property/copyright of their respective owners. They are for research reference/guidance purposes only and some of the works may be crowd-sourced. Please don’t submit someone’s work as your own to avoid plagiarism and its consequences. Use it as a reference/citation/guidance purpose only and not copy the work word for word (verbatim). The paper should be used as a guide or framework for your own paper. The contents of this paper should be able to help you in generating new ideas and thoughts for your own study. is a repository of research works where works are uploaded for research guidance. Our aim of providing this work is to help you eradicate the stress of going from one school library to another in search of research materials. This is a legal service because all tertiary institutions permit their students to read previous works, projects, books, articles, journals or papers while developing their own works. This is where the need for literature review comes in. “What a good artist understands is that nothing comes from nowhere. The paid subscription on is a means by which the website is maintained to support Open Education. If you see your work posted here by any means, and you want it to be removed/credited, please contact us with the web address link to the work. We will reply to and honour every request. Please notice it may take up to 24 – 48 hours to process your request.

WeCreativez WhatsApp Support
Administrator (Online)
Hello and welcome. I am online and ready to help you via WhatsApp chat. Let me know if you need my assistance.