Behaviour of Firm’s Cost in the Beverage Industry: A Case Study of Coca Cola Company

Edema Odeworitse Meshach and Mr Derek Eke Chiedu
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Edema Odeworitse Meshach: Assistant Lecturer Dennis Osadebay University Asaba, Nigeria
Mr Derek Eke Chiedu: Assistant Lecturer Dennis Osadebay University Asaba, Nigeria

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 15, 568-578

Abstract: This research investigates cost behavior within the beverage sector, specifically focusing on the Coca-Cola Company from 2005 to 2020. It analyzes the connections among key cost factors, such as operating expenses, cost of goods sold, inventory levels, and employee count, using financial data sourced from Coca-Cola’s annual reports. The results demonstrate a positive correlation between operating costs and employee numbers, indicating that the size of the workforce has a significant impact on the cost structure. In contrast, the study uncovers a negative relationship between the cost of goods sold and both inventory levels and sales volume, suggesting that enhancements in efficiency and economies of scale play a role in reducing costs. This research underscores the necessity of understanding cost behavior for effective business planning, informed financial decisions, and long-term viability in competitive markets.

Date: 2025
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