ANALYSING DEBT MANAGEMENT TECHNIQUES IN BUSINESS ORGANISATIONS IN NIGERIA(A CASE STUDY OF NIGERIA BOTTLING COMPANY PLC, ENUGU)

Previously debt can be talked of when group of societies economic position suffer efficiency. It was the only tim measure of the organization or individual economic position. At the dawn of the modern economic life, it has been observed that one can be debtor and get stands to meet his current liabilities provided it is well manager. This research work delves into the business meaning of debt, analyzing its management in business organization. The fruit of its efficient management in an organization. The research did not relent in their effort to point out where and why the impact of debt is felt mostly in business life. It has found that the debt exist through the life of the time of a business organization from the initial capital outlay, in the time of further expansion in daily transaction of either with the supplier or the cessation or liquidation. A close look at the Nigerian Bottling company plc Enugu, Coca-cola the research has employed both primary and secondary sources of data. Primary surces involves oral interview, the use of practical or personal observation from sources documents. While secondary sources on the other hand are the data sources from published textbooks, journals, national dailies. Observation also reveals that one can be a debtor as well as a creditor. A good financial manager can source fund by debt invest it and to make a profit before the maturity of debt. To do this, some speculative factor can be considered and handled so that balance or breakeven of the risk and return can be sought for and a fairly equilibrium is met.