THE CHALLENGES OF COST BENEFIT ANALYSIS, IN A COMPUTERIZED ACCOUNTING SYSTEM (A CASE STUDYOF COCA-COLA BOTTLING COMPANY)
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.
1.1 BACKGROUND OF THE STUDY
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.