Materials Management and Profitability of Manufacturing Firms in Enugu Metropolis: Evidence from Nigerian Breweries Ama Enugu, Nigeria

This study focused on materials management and profitability of manufacturing firms in Enugu metropolis: evidence from Nigeria Breweries Ama Enugu Nigeria. The study sought to ascertain what drives logistics management in materials and sales turnover, determine the relationship between materials management and level of profitability. The study had a population of 224 (two hundred and twenty four). The entire population was used since it was not large enough to be subjected to sample size determination.  Instrument used for data collection was only questionnaire. 195 copies of the questionnaire were returned. However only 190 copies were properly filled and used representing 85 percent. Survey research design anchored on descriptive statistic was adopted. Hypotheses testing were done using ANOVA . Analysis of valiance at a significant level of five (5%) percent. Analysis was performed used the Statistical Package for Social Sciences (SPSS) version 20. The investigation revealed that effective utilization of materials management adds to the profitability level of the company. Consequently, it is recommended that efforts should be put in place a good logistics management in the plant as it has the potential to increase sales turnover. This can be achieved through a more robust corporate strategy.