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African Research Review by International Association of African Researchers and Reviewers is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.
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An Empirical Investigation of Value-Chain Analysis and Competitive Advantage in the Nigerian Manufacturing Industry
Abstract
This research work was designed to examine the impact of the Value-Chain
Analysis on Competitive Advantage of manufacturing firms in Nigeria. To
achieve this purpose, hypothesis was formulated and a review of related
literature was made. The population of this study consists of those
manufacturing companies quoted in the Nigerian Stock Exchange Factbook
of 2009. A total of One hundred (100) of such companies was identified. The
data for this study were collected through the secondary sources such as the
companies’ Annual Reports of various years and CBN Statistical Bulletin of
2009. The hypothesis stated in this study was statistically tested with the
Multiple Regression Analysis. Our findings revealed that the Value-Chain
Analysis has a positive but insignificant impact on Competitive Advantage of
a manufacturing firm in Nigeria. Based on the above, it was recommended
that –manufacturing firms in Nigeria should welcome a change from the Functional-Based Costing to an Activity-Based Costing for the effective
Value-Chain Analysis and accountants in Nigerian manufacturing firms
should be adequately equipped through seminars, workshops and
conferences for the transformation of Value-Chain Analysis to strive.
Analysis on Competitive Advantage of manufacturing firms in Nigeria. To
achieve this purpose, hypothesis was formulated and a review of related
literature was made. The population of this study consists of those
manufacturing companies quoted in the Nigerian Stock Exchange Factbook
of 2009. A total of One hundred (100) of such companies was identified. The
data for this study were collected through the secondary sources such as the
companies’ Annual Reports of various years and CBN Statistical Bulletin of
2009. The hypothesis stated in this study was statistically tested with the
Multiple Regression Analysis. Our findings revealed that the Value-Chain
Analysis has a positive but insignificant impact on Competitive Advantage of
a manufacturing firm in Nigeria. Based on the above, it was recommended
that –manufacturing firms in Nigeria should welcome a change from the Functional-Based Costing to an Activity-Based Costing for the effective
Value-Chain Analysis and accountants in Nigerian manufacturing firms
should be adequately equipped through seminars, workshops and
conferences for the transformation of Value-Chain Analysis to strive.
