The purpose of this study is to the effect of uncontrollable importation of indigenous industries with particular reference to Nigeria Breweries Enugu.
Due to the unprecedented growth in manufacturing and Merchandising industries over the fears, inventory has been accorded the save cost of those industries. It therefore follows that in trying to hold the industries in those manufacturing organization, the level of these should be adequately and properly controlled with the view to minimizing costs.
Hence, in conducting research, the researcher made use of oral interview and questionnaire she also reviewed other related literatures necessary to provide the required date for study. The data collected for the study were analysed in tables using chi-squares.
The findings were that through the management lives as much as the can, there are lapses in inventory control system also on the valuation of stock, the researcher found out that the company uses the first-in-first-out (FIFO)method of stock valuation in valuing her stock.
This is because of inherent benefits in its and commanded by the SAS, /AS and SSAP.
Based on findings, we have recommended among other things that the local source of raw materials should be made to supply the firm when required.