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An Empirical Investigation of Value-Chain Analysis and Competitive Advantage in the Nigerian Manufacturing Industry

This research work was designed to examine the impact of the Value-Chain Analysis on Competitive Advantage of manufacturing firms in Nigeria. To achieve this purpose, hypothesis was formulated and a review of related literature was made. The population of this study consists of those manufacturing companies quoted in the Nigerian Stock Exchange Factbook of 2009. A total of One hundred (100) of such companies was identified. The data for this study were collected through the secondary sources such as the companies’ Annual Reports of various years and CBN Statistical Bulleting of 2009. The hypothesis stated in this study was statistically tested with the Multiple Regression Analysis. Our findings revealed that the Value-Chain Analysis has a positive but insignificant impact on Competitive Advantage of a manufacturing firm in Nigeria. Based on the above, it was recommended that – manufacturing firms in Nigeria should welcome a change from the Functional-Based Costing to an Activity-Based Costing for the effective Value-Chain Analysis and accountants in Nigerian manufacturing firms should be adequately equipped through seminars, workshops and conferences for the transformation of Value-Chain Analysis to strive.