COST LEADERSHIP STRATEGY AND ORGANIZATIONAL PROFITABILITY OF NIGERIAN BREWERIES PLC, PORT HARCOURT

JONAH, Charles Tambari

Authors

JONAH, Charles Tambari Department of Management, Faculty of Management Sciences, University of Port Harcourt, Rivers State, Nigeria

Keywords:

Cost Leadership Strategy, Organizational Profitability, Competitive Advantage, Nigerian Breweries Plc, Sustainability.

Abstract

This study examined the relationship between cost leadership strategy and organizational profitability of Nigerian Breweries Plc, Port Harcourt. Using a secondary data approach, the research analyzed published financial reports, academic literature, and industry data to assess how cost leadership dimensions influence profitability outcomes. The study adopted an ex-post facto research design and employed descriptive and inferential analytical techniques. Findings indicated that cost efficiency and economies of scale significantly enhance profitability through improved cost control and market competitiveness. The study concludes that sustained cost leadership, when aligned with operational efficiency, strengthens long-term organizational profitability. The study recommends that Nigerian Breweries Plc continuously optimize production costs while maintaining product quality to sustain competitive advantage.