ABSTRACT

It has been well documented in the literature by the production management experts that quality of a reflection of a customer’s perception of what a product should looked like. And for a manufacturing industry to survive in its business quality control should be embraced in all branches of Nigeria Bottling Company (CBN) Plc. To this end, the collection of primary and secondary data were carried out through the use of questionnaires interview. It was found out that the company place more importance in the science of quality control by maintenance of plants and equipment periodically and also there is the provision of adequate training program for the workers. Finally, the motivation of employees for the effective job performance.

CHAPTER ONE

1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
This research work is on the evaluation of stocktaking and checking in the verification and valuation of stock is with few exception a statutory obligation for the audit of the company’s accounts for its annual balance sheet upon this will be determine both the dividend to be paid to shareholders and the tax to paid to the board of internal revenue.
Stocktaking is a method whereby stocks are checked or verified from time to time during a particular period that is to say either periodically, weekly, daily or consistently throughout the year.
It is a method of ascertaining the position and extent of stockholding in storehouses, warehouses, at a particular period of time, to make sure that stocks are not unduly tied up in stock, and that through this means, it will be possible to detect and ascertain the situation of stocks items of their deterioration, obsolete, obsolesce and redundancy.
Stocktaking and checking is most manufacturing companies may be carried out by a number of person and involves a lot of preparations. The following are the types of information which should appear on the sheets or cards used for stocktaking.
i) Serial number of stocktaking
ii) Data of stocktaking.
iii) Location
iv) Vocabulary
v) Value of stock found 
vi) Quality of stock
vii) Description etc.

1.2 STATEMENT OF THE PROBLEMS
The person pf stocktaking has been existing for too long. This problem is still with most manufacturing company till date and is a universal father than a peculiar problem. Thus it is not limited to a single organization but all business also not only limited to the private sector with its background principles of non-profit but social service maximization.
i) Problems of proper management is basically one of the problems facing stock taking because most business organizations are still having the problems of proper management and control of the large stock of inventory held in their stores.
ii) Failure on the part of the top management officials this problem of stocktaking may be attributed to the failure on the part of the top management officials, to give a deserved attention to the function of stores as well as their inability to employ the services of the or a well qualified stores office to take charge of stores offices to take charge of stores supervision and management.
iii) Added to this problems is the ways of the dealt of storage facilities and the habit of stores procedure violation by the top, the middle and the junior carder personnel’s in the organization.

1.3 OBJECTIVE OF THE STUDY 
Most manufacturing companies in Nigeria ignores the role or evaluation of stocktaking and checking in the Administrative of stores and as a result it has cause the collapse and low profit making of organization, with respect, of these this research work therefore try to highlight the objectives of stocktaking and checking. It is therefore the intension of this research work.
i) To attempt to provide alternative strategies on effective stocktaking and checking where necessary.
ii) To determine the nature and extent of problems affecting management of stock in manufacturing companies.
iii) To determine the viability of stock taking measures.
iv) To determine through analysis the degree or extent of redundancy, obsolescence and deterioration of stock.
v) To show how effective stocktaking could be organized.

1.4 SIGNIFICANCE OF THE STUDY 
The issue of stocktaking is of vital importance to the success of any organization and is one of the serious determinants of the continuity and efficient productivity of the organization.
As the study is significant because it is hoped that on the completion, the study will make an interesting contribution to the understanding of the general and specific effects of stocktaking measures also it will further justify the need to strengthen management and control of stock with anticipated benefits in view.
The study will enlarge the existing literature on stocktaking for students coming under me.
Furthermore, the study is an essential pre-requisite for my award of National Diploma Certificate of this level.

1.5 SCOPE OF THE STUDY
This study is strictly concerned with the role stock taking and checking in the Administration of stores and also this work is restricted to only manufacturing companies in Nigeria and to the Administration of store.

1.6 LIMITATION OF THE STUDY
A research work is never an easy task to overcome 
There are occasions when the research would encounter problems, which are basic and unavoidable. Hence this research work is not an exception.
Considering the magnitude of time and finance involved in the study and considering also the difficulties of data collection form libraries, the study is therefore limited only to manufacturing companies in Nigeria.
It deserves mentioning that there are several other facts that would have been included in this research work but which will not be possible since there is no standard textbook.
The last but not the least limitation is intellectual in nature since no work can be above the intellectual ability of its writer.

1.7 DEFINITION OF TERMS
DETERIORATION: Deterioration refers to stock which lose their original or replacement value due to passage of time.
REDUNDANT: Another word for this is surplus. It is tying capital up in stock when more stock are bought than required.
OBSOLESCENT: When an item is said to be obsolescent what this means is that in a very short period of time, this item will be out of use or usage.