ECONOMIC VIABILITY OF BASALT-BASED BRAKE PAD IN NIGERIA

The economic analysis reveals the basic information on expenditure and profit to an investor who is willing invest production of basalt-based brake pad in Nigeria, Nigeria has huge demand as revealed by data obtained from National Bureau Statistics Abuja (NBS). was based deductive which assumptions were made arrived at particular result costing Activity-Based Costing (ABC) where overhead indirect cost assigned related product. will give insight (s) been skeptic about investing manufacturing Nigeria. that total capital require for this investment #54,520,184.00 set up a plant with capacity 12,960 pieces per day depreciation period ten years. It also showed if line run 75% efficiency, annual 2,566,080 pads. unit #520.85, selling price #572.935, interest before tax #6,797,983.869, break-even quantity 861,019pieces, payback eight months. #1,373,924,104.00, sales revenue #1,470,309,952.00.Twenty-seven people are manning plant.It clear above worthwhile because good considering