Effiong, Sunday Asuquo; Oti, Peter A. - In: Journal of finance and investment analysis 1 (2012) 3, pp. 171-180
the Ordinary Least Square (OLS) method. The study revealed that three major categories of manufacturing costs affect the … overall productivity of manufacturing companies; viz, raw materials, labour and overhead costs. This study established that … the ability or inability of manufacturing companies to properly control and minimize these costs has a direct bearing on …