INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Effective and efficient stock control is the system that will ensure the provision of the required quantity of materials of the required quality at the required time with minimum amount of capital tired up. Stock control is the means by which materials of correct quantity is made available as when required with the due required to economy in storage and ordering costs, purchase price, and working capital.
If a cost accounting system is to be fully effective, there must be proper system for the control of materials from the same or requisition to the time of the materials are issued to production. It must be stated there that the materials pilferage deterioration of materials and careless handling of stores lead to reduction of profits even losses.
However, in the effort for manufacturing organization to achieve objectives, the various measures of stock control must be fully adopted and implemented.

1.2 STATEMENT OF PROBLEMS
A good number of firms, mostly manufacturing firm are maximizing profit due to production practices, and occurrences of errors among the purchasing storekeepers who control stock similarly, good numbers of manufacturing firms do not take regularly, some take monthly quarterly and some yearly. These irregularities of stock could give chances for dishonest and unreliable workers to defraud their companies.
Also many manufacturing firms today have unqualified purchasing and stores personnel because this personnel are not qualified.
As this project is a case study of the impact of effective and efficient stock control in Coca-cola Nigeria Plc, the principle problem being invested is to determine how efficiently and effectively cameral out within the company’s if one should ask “Do the Coca-cola Nigeria Plc” carryout their stock control activities efficiently.
Simply, put this question relates to whether there is need for efficient and effective stock control in the sto7res of the company or not.

1.3 THE OBJECTIVE OF THE STUDY
Effective and efficient control of stock by a manufacturing firm has a significant impact on its productivity and profitability.
Also, there is not relationship between the stock standardization and overall productivity of the firm.
Again, The nature of relationship between the purchasing store and other department has transparent effect on their general performance and efficiency.
Furthermore, the benefit incurred in undertaking stock taking significantly exceeds, the expenses incurred and therefore should be effectively undertaken.

1.4 RESEARCH QUESTIONS
It is necessary to establish some research question that will serve as a guide to the study.
This question would rather be transformed to research questions.
The research questions are:
1. To what extent does stock control affects the administration of the organization?
2. To what extent does stock control affect the profitability of the organization?
3. To what extent does the stock professional activities affects the growth of the organization?
4. to what extent does stock management affects the profit making of the organization?

1.5 SIGNIFICANCE OF THE STUDY
This study will help student in the country to acquire greater skills and knowledge, and also will help the company where I sued for the case study.
In the researcher’s side, it will help to know more about controlling of stock, how to stock, code and record items in stores and also how the duties of the workers in the stores.
The study will also help to other researcher’s to acquire more knowledge and make correction where necessary in the former knowledge they have about the topic, stock control.
The manufacturing firms, Coca-cola Nigeria Plc corrects necessary mistakes they make which were found during the research for instance the know the impact of effective and efficient of stock control. They have also know the need to employ professionals in the various department like purchasing, stores, production departments for efficient stock handling for maximum profit.

1.6 SCOPE OF THE STUDY
The research work is designed to give an insight into the way of controlling the stock in manufacturing companies. There are a lot of manufacturing companies and as a result it will be extremely difficult and impossible for the researcher to study all the considering time given. The professional standard so as to defect the difference and make corrective recommendation were necessary:

1.7 LIMITATION OF THE STUDY
a lot of obstacle were encountered in the conduct of the research. Many factors worked together and made this research study less a perfect success.
They are follows:
a. Time constraint: The study was done under lecture and tense academic cond0ition. As at the time of the research, there was not enough time to enable deeper and more through work to be carried out on the study. This project was written within lecture period and relatively short academic session.
b. Finance: Just as it is, finance is a major factor and the life blood of any successful research work. There was need to travel from Owerri to Umuhia, Abia state. Abia poly (Aba) and IMT Enugu to collect data and information from company and libraries of the above institutions as well as other materials needed to buy. Also meeting high cost of papers, typing of questionnaires presented to some problems in them.
c. Transportation cost: The study was seriously hindered by unavoidable constraints. The research was carried out at a time of rainy season when there is always hold-up on road due to bad roads. And also a times when there was high cost of fuel and the researcher had enough sources of income thus hindering mobility of the researcher.

1.8 DEFINITION OF TERMS
To ensure a proper understanding of what the term is all about, some unfamiliar words to those who are not in the same field are defined as they appear in project. This is also beneficial to those group of people who might make this study useful by way of making use of them now or in future.
ORGANIZATIONAL PURCHASING
By definition, it a means which materials of the correct quantity and quality is made available as an when required.
ORGANIZATIONAL CONTROL
It is the whole system control, financial and otherwise establishment by management in order to carry out the business of the enterprise in an orderly and efficiently manner. Ensure adherence to management policy safeguarded the assets and secure as far as possible the completeness and accuracy of the recorded.