By Otti Chikodili G.
This study is centered on appraisal of inventory management and valuation in manufacturing companies in Nigeria, using Seven-up bottling company as a case study. This study was carried out with the view to critically appraise the efficiency of inventory management with special emphasis to Seven-up bottling company. As we are all aware, inventory management and stock valuation is very crucial to the survival of Seven-up bottling company, hence the importance of accurate records keeping of stocks. In order to achieve the above objective, the following research hypotheses were used: - there is no significant relationship between the absence of observation of economic order quantity (EOQ) in inventory management and performance; there is no significant relationship between equipment and production of inventories in Seven-up bottling company; there is no significant relationship in inventory management and valuation in Seven- up bottling company. The simple random sampling technique was used for the study. It was however, discovered that poor planning in Seven-up bottling company resulted to inadequate inventory management and that adequate stock management played a greater role in the continual existence of the company. Based on these, the key recommendations made include the procurement and use of raw materials should be channeled towards profitability as well as the satisfaction of customers.