COST VOLUME PROFIT TECHNIQUE AND ITS IMPACT IN THE PERFORMANCE OF SMEs IN RIVERS STATE

Abstract

In all business enterprise, the implementation of CVP technique is very important and cannot be over-emphasized. To achieve this goal, target and objective, it is beckoned on the management of the SMEs. In order to verify the establishment of CVP technique in SMEs in Rivers State, the study used the financial statement of five listed SMEs in Port Harcourt from the published data of Nigeria Stock Exchange (NSE) as source.