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1
Ijeoma, Okechukwu Theresa. "An Empirical Analysis of Firm Growth and Financial Performance of Selected Firms in Nigeria". African Journal of Accounting and Financial Research 4, n. 3 (13 dicembre 2021): 150–61. http://dx.doi.org/10.52589/ajafr-zlfuqzcz.
Testo completoAbstract (sommario):
This study empirically investigated on firm indicators and financial performance of food and beverage industry in Nigeria covering the period 2010-2019. In the course of the study, four companies namely Nigeria Breweries Plc, Guinness Nigeria Plc, Cadbury Nigeria Plc and Nestle Nigeria Plc were selected for the study. Panel data regression method was used for the method of data analysis and ex-post facto research design was adopted. Data for the study were extracted from the annual reports of the selected companies. The major findings of the study were that turn-over, retained earnings and total assets has a positive and significant effect on financial performance of the food and beverage companies in Nigeria. It is therefore the recommendation of this study that the management of food and beverage companies in Nigeria should adopt appropriate measures to ensure their turnover is maintained above par since it has effect on return on equity as seen from the findings of the study.
2
Mohammed, Tanimu, Yahaya Haruna Umar e Samuel Olorunfemi Adams. "MODELING THE VOLATILITY FOR SOME SELECTED BEVERAGES STOCK RETURNS IN NIGERIA (2012-2021): A GARCH MODEL APPROACH". Matrix Science Mathematic 6, n. 2 (2022): 41–51. http://dx.doi.org/10.26480/msmk.02.2022.41.51.
Testo completoAbstract (sommario):
The volatility of equity returns for two beverages traded on the Nigerian stock exchange is the subject of this study. The ARCH effect test demonstrated that the two beverages disprove the claim that there is no ARCH effect. According to the preliminary analysis, both beverages were volatile. CGARCH and EGARCH were chosen as the best volatility models for Guinness Nigeria Plc returns and Nigeria Breweries returns, respectively, based on model selection criteria. The EGARCH model, on the other hand, rejected the idea that Guinness Nigeria Plc’s equity returns respond equally to negative and positive shocks of similar magnitude. This study’s findings suggest that the government should be cautious about how it manages inflation and foreign direct investment because they affect the rising stock price. Financial stability will likely be a more direct and explicit part of the macroeconomic responsibilities of central banks in the coming years.
3
John, Oluremi Oluwatosin, May Ifeoma Nwoye e Paul Kanwai Yayok. "Impact of Entrepreneurial Orientation on Performance of Quoted Breweries in Nigeria: Mediating Role of Organizational Embeddedness". WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 18 (26 maggio 2022): 604–16. http://dx.doi.org/10.37394/232015.2022.18.59.
Testo completoAbstract (sommario):
This empirical study investigated the impact of entrepreneurial orientation (OE) on organizational performance (OP) of quoted breweries in Nigeria considering the mediating effect of organizational embeddedness in the OE-OP relationship under the theoretical lens of the Resource Based (RBV) theory. The focus was on the five quoted breweries in Nigeria- Guinness Nigeria Plc, Nigeria Breweries Plc, Champions Breweries Plc, Golden Guinea Breweries Plc and International Breweries Plc. The study used survey design. Data were collected from 1,120 employees of the five quoted breweries through a questionnaire and analyzed by Partial Least Square - Structural Equation Modeling (Maximum Likelihood). The result showed a significant positive relationship between entrepreneurial orientation (risk-taking, innovativeness and proactiveness) and organizational performance (organizational effectiveness and employee satisfaction) and concluded that organizational embeddedness positively mediates the relationship between entrepreneurial orientation and organizational performance. The findings of this study provide organizational performance guidelines for management of the breweries. The research work considers the effect of the mediating role of organizational embeddedness in the entrepreneurial orientation – organizational performance relationship. This is a gap that has not been fully investigated in the literatures reviewed.
4
Onyema, Chiemeka, e Iwu Uchenna Okechukwu. "OCCUPATIONAL STATUS OF WOMEN AND FAMILY STABILITY IN GUINNESS NIGERIA PLC, LAGOS". International Journal of Engineering Applied Sciences and Technology 04, n. 06 (1 dicembre 2019): 344–48. http://dx.doi.org/10.33564/ijeast.2019.v04i06.054.
Testo completo
5
Monday, Osirim, Wadike Chile George e Davies Stanley Diepiriye. "Empirical evaluation of the impact of throughput costing on the financial metrics of manufacturing firms in Nigeria". International Journal of Multidisciplinary Research and Growth Evaluation 4, n. 4 (2023): 351–60. http://dx.doi.org/10.54660/.ijmrge.2023.4.4.351-360.
Testo completoAbstract (sommario):
The main purpose of the study was to empirically examine the relationship between throughput costing and financial metrics of manufacturing firms in Nigeria. Secondary data sourced from audited annual reports of Guinness Nigeria plc and International Breweries Plc for the period 2008-2019 was utilized for the study. The data collected was analysed using ordinary least regression analysis with the aid of SPSS. The result of the study reveal an insignificant relationship between throughput costing (INV, INSALEs) and financial metrics (NPM, ROI) of manufacturing firms in Nigeria. Based on this outcome, it was recommended that manufacturing firms in Nigeria should in addition to implementing the system of throughput costing in the management of resources, should carry out other managerial accounting techniques such as Just-in Time system, Activity Based Costing, Target costing and Kaizen costing system so as to increase their financial performance.
6
Sekegor, C. O. "Antibiogram of faecal Streptococci isolates for pollution source determination in the Ikpoba river, Benin City". Tropical Freshwater Biology 29, n. 2 (29 aprile 2021): 21–34. http://dx.doi.org/10.4314/tfb.v29i2.2.
Testo completoAbstract (sommario):
Water samples from various sites of the Ikpoba River, Benin City, were bacteriologically analysed to determine bacterial indicators of faecal pollution and heterotrophic bacterial concentration. Sampling points 1 was the point of drainage discharge from the University of Benin Teaching Hospital, 2 was at the Bridge at Upper Mission Road, 3 was the point of effluent discharge from Oredo Local Government Area Abbatoir, 4 was at the Bridge along Benin-Agbor Road and 5 was the point of effluent discharge from Guinness Nigeria PLC. Faecal coliform count was generally high in all sample sites with the point of discharge of effluent from the Abbatoir showing the highest mean count of 1.51 × 107 cfu/ml; and the Bridge at Upper Mission Road had the lowest mean count of 1.20 × 107 cfu/ml. Faecal streptococci count was highest at the point of discharge of effluent from Guinness Nigeria PLC at 8.21 × 107 cfu/ml. while the Bridge at Upper Mission Road had the lowest faecal streptococcus count of 5.83 × 106 cfu/ml. Antibiotic Resistance Patterns of faecal streptococci isolates on day 1 were observed to be more susceptible to the battery of antibiotics than faecal streptococci isolates on days 2 and 3. The results of the ratio of faecal coliform to faecal streptococci and the antibiotic resistance pattern on faecal streptococci showed that faecal pollution of the Ikpoba River has both human and animal origin. There are undoubted risks to human health from surface water polluted with animal faeces, nevertheless, it is human faeces that represent a much greater risk and thus constant investigations should be carried out by environment monitoring agencies to evaluate the pollution status of the river and residents around the river should administer filtration techniques before domestic use.
Keywords: faecal pollution, faecal streptococci, antibiotic resistance patterns
7
Shodiya, Olayinka Abideen. "Knowledge Management and Competitive Advantage of Listed Consumer Goods Manufacturing Companies in Nigeria". EMAJ: Emerging Markets Journal 11, n. 2 (13 dicembre 2021): 36–47. http://dx.doi.org/10.5195/emaj.2021.237.
Testo completoAbstract (sommario):
The study investigated the effect of knowledge management on the competitive advantage of Nigerian consumer goods businesses. A survey research design was used for the study. The management staff of six major consumer goods firms were included in the study’s population: Flour Mills Nigeria Plc., Cadbury Nigeria Plc., Guinness Nigeria Plc., Nestle Nigeria Plc., Honeywell Flour Mills and PZ Cussons Nigeria from which a sample of 384 was drawn using power analysis. A structured questionnaire was used to collect information from the respondents. The data collected were analyzed using descriptive statistics of frequency counts and simple percentages. In addition, covariance-based structural equation modelling (CB-SEM) was used to achieve the study’s objectives. The findings from the study revealed that knowledge acquisition (β = 0.541; p = 0.001), knowledge sharing (β = 0.672; p = 0.001), knowledge creation (β = 0.774; p = 0.001), knowledge codification (β = 0.450; p = 0.001) and knowledge retention (β = 0.853; p = 0.001) had a significant positive effect on consumer goods company’s competitive advantage. The study concluded that knowledge management played an important role in enhancing competitive advantage when adequately managed. It was recommended that the authorities in charge of the consumer goods companies ensure management staff quickly get any information needed within their working environment and ensure a horizontal information flow. In addition, the management should constantly develop new knowledge and ideas as well as providing appropriate communication and information technology (IT) gadgets to boost competitive advantage.
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Suleman, Abdul-Razak, Kwesi Amponsah-Tawiah, Isaac Nyarko Adu e Kwame Owusu Boakye. "The curious case of green human resource management practices in the Ghanaian manufacturing industry; a reality or a mirage?" Management of Environmental Quality: An International Journal 33, n. 3 (26 gennaio 2022): 739–55. http://dx.doi.org/10.1108/meq-12-2021-0269.
Testo completoAbstract (sommario):
Purpose Based on the legitimacy theory, this study sought to explore specific Green Human Resource Management Practices implemented by manufacturing firms in Ghana.Design/methodology/approach The study purposively sourced data from five manufacturing firms operating in Ghana, specifically, Cocoa Processing Company, Dannex Aryton Starwin PLC, Fan Milk Limited, Guinness Ghana Breweries Limited and Unilever Ghana PLC. The qualitative data from 10 interviewees were thematically analysed.Findings Pervasively, it was evident that Ghanaian manufacturing firms have integrated environmental concerns into their human resource management functions, hence they place more emphasis on online tools and platforms in attracting, selecting, involving, training, paying and managing the performance of employees. Lastly, manufacturing firms operating in Ghana give priority to online job applications ahead of manual applications.Practical implications In an era of sustainability, green human resource management practices provide a basis for the legitimation and sustenance of businesses through enhanced environmental performance and its resultant corporate image.Originality/value The study highlights the extent to which green human resource management is practised in a Sub-Saharan African country and the specific practices adopted in promoting the concept.
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Omodero, Cordelia Onyinyechi, e Kalu Ogbonnaya Amah. "Analysis of Divided Policy and Its Impact on Shareholders Wealth Maximization in Nigerian Firms (A Study of Brewery Industry)". Applied Economics and Finance 4, n. 5 (16 luglio 2017): 1. http://dx.doi.org/10.11114/aef.v4i5.2542.
Testo completoAbstract (sommario):
The study evaluated dividend policy and measured its impact on shareholders’ wealth maximization in Nigerian firms (a study of brewery industry). A cross-survey research design was adopted and secondary data extracted from the published annual reports of the firms studied. The statistical tool used was a multi-regression analysis and t-test for hypotheses testing and data analysis with the aid of SPSS version 20. The result in Guinness Nigeria Plc., indicated the irrelevance of dividend policy. From the result, the DPS, EPS and NAPS which were the explanatory variables, had no positive impact on the market value per share (MPS) both collectively and individually. The result from Nigeria Breweries Plc., proved dividend policy is relevant to an extent to which earnings per share and net asset per share are positively affected. The F-ratio was 0.000 which shows a significant positive impact on the MPS. The earnings per share and net asset per share were also significant except the dividend per share which had no impact on the market value per share. The implication is that the growth in stock prices is not always a function of dividend payment.
10
Akinola, Grace O., e Olusegun Timothy Odesola. "Information and Communications Technology and Inventory Management amongst Breweries in Nigeria". Journal of Information Systems Engineering and Business Intelligence 4, n. 1 (28 aprile 2018): 39. http://dx.doi.org/10.20473/jisebi.4.1.39-45.
Testo completoAbstract (sommario):
This study examined the effect of ICT on inventory management amongst breweries in Nigeria. Secondary data were sourced for this study. The population for the study comprises all brewery companies quoted on the Nigerian Stock Exchange. Purposive sampling technique was used in selecting the three leading brewery companies in Nigeria, namely the Nigerian Breweries Plc; Guinness Nigeria Plc; and International Breweries Plc that represent 75% of the breweries quoted in the Nigerian Stock Exchange factsbook. Secondary data on ICT/ software costs, inventories, sales turnover/revenue, and assets were sourced from years 2006 to 2015 Annual Reports and Statements of Accounts of the three selected breweries and the Nigeria Stock Exchange facts book. The data collected were analyzed using descriptive statistics ( tables, mean and standard deviation) and inferential statistics (Ordinary Least Square (OLS) method). The results also showed that ICT usage had no significant positive relationship on inventory management (t = 0.021, P > 0.01). The study concluded that ICT had no significant positive effect on inventory management in the Nigerian Brewery industry. It is recommended that brewery firms in Nigeria should deploy the right software for inventory management. The limitation of this research is what were used to measure the inventory management and Information and Communications Technology (ICT) as contrary results could be obtained if these variables are measured using other yardsticks. The improvement of the respondent required to see the other problem and another kind of business.
11
AKINOLA, O. O. "THE INFLUENCE OF ADVERTISING ON CONSUMER PREFERENCE: A STUDY OF GUINNESS FOREIGN EXTRA STOUT AND WILFORT DARK ALE". Journal of Humanities, Social Science and Creative Arts 15, n. 1 (7 dicembre 2021). http://dx.doi.org/10.51406/jhssca.v15i1.2120.
Testo completoAbstract (sommario):
This study examines the influence of advertising on consumer preference for Guinness Stout and WIlfort Dark Ale. The survey method of research was adopted and 200 literate consumers of the brands under study who reside in Ibadan were purposively selected and sampled. Data collected were analyzed using percentage grade tabulation and correlation analysis. Results show that consumers perceive Guinness Stout adequately advertised and Wilfort Dark Ale under advertised. In terms of quality, consumers rated Guinness Stout adverts higher than that of Wilfort Dark Ale. The study also revealed that advertising influences consumer preference, however, quality (taste) and availability in that order, have greater influence on consumer preference than advertisements. The study concludes that advertisements alone cannot bring about brand preference. It is in this regard, that the following among others were recommended: That producers should ensure that their products are of very good quality and are made available to the people where and when needed. Specifically, Guinness Nigeria. Plc, producers of Guinness Stout should sustain Guinness Stout’s advertisement in terms of quality, reach and frequency, while, Sona Breweries, producers of Wilfort Dark Ale should consider it important to increase its advertisement of Wilfort and extend the advertisement to other media such as radio and television if and when they are ready to expand their market.
12
BELLO, A. O. "THE INFLUENCE OF ADVERTISING ON CONSUMER PREFERENCE: A STUDY OF GUINNESS FOREIGN EXTRA STOUT AND WILFORT DARK ALE". Journal of Humanities, Social Science and Creative Arts 15, n. 1 (7 dicembre 2021). http://dx.doi.org/10.51406/jhssca.v15i1.2121.
Testo completoAbstract (sommario):
This study examines the influence of advertising on consumer preference for Guinness Stout and WIlfort Dark Ale. The survey method of research was adopted and 200 literate consumers of the brands under study who reside in Ibadan were purposively selected and sampled. Data collected were analyzed using percentage grade tabulation and correlation analysis. Results show that consumers perceive Guinness Stout adequately advertised and Wilfort Dark Ale under advertised. In terms of quality, consumers rated Guinness Stout adverts higher than that of Wilfort Dark Ale. The study also revealed that advertising influences consumer preference, however, quality (taste) and availability in that order, have greater influence on consumer preference than advertisements. The study concludes that advertisements alone cannot bring about brand preference. It is in this regard, that the following among others were recommended: That producers should ensure that their products are of very good quality and are made available to the people where and when needed. Specifically, Guinness Nigeria. Plc, producers of Guinness Stout should sustain Guinness Stout’s advertisement in terms of quality, reach and frequency, while, Sona Breweries, producers of Wilfort Dark Ale should consider it important to increase its advertisement of Wilfort and extend the advertisement to other media such as radio and television if and when they are ready to expand their market.
13
Mckillop, Stephen. "Digital asset management at Diageo plc". Journal of Digital Media Management, 1 novembre 2014. http://dx.doi.org/10.69554/qsmg2945.
Testo completoAbstract (sommario):
<p>SmartBrand is Diageo’s digital asset management system, a large end-to-end approval, rights management asset library tool, built by the company in 2002, and the subject of ongoing senior support and funding. The challenges have been many— the tool has been deployed in 147 countries and has been adopted by the marketing community and supply brand change teams, as well as being used in The Diageo and Guinness Archives. The biggest challenge has been keeping pace with the plethora of high-quality websites SmartBrand’s users visit and build. Driving out complexity has been key, ie learning to unpick some of the conservative decisions that were made in the tool’s infancy. Also critical at a time of severe budget constraint is marketing the benefit of the tool to Diageo’s leadership. The continual improvement of SmartBrand is a journey based in strategy, and responding to user’s wants and meeting the business’ needs.</p>
14
Ezekiel, Maurice Sunday, Amadi Christian e George Eni Martin. "The Impact Of Distribution Management On Guinness PLC Product Availability In Calabar". Archives of Business Research 6, n. 10 (31 ottobre 2018). http://dx.doi.org/10.14738/abr.610.5079.
Testo completo
15
Iddrisu, Sulemana. "Sustain or perish: can environmental supply chain strategies predict sustainable performance of manufacturing firms? A third world nation's perspective". Management of Environmental Quality: An International Journal, 12 luglio 2022. http://dx.doi.org/10.1108/meq-02-2022-0030.
Testo completoAbstract (sommario):
PurposeDrawing on the natural resource-based view (NRBV) and dynamic capability perspectives, the current study investigates the extent to which environmental supply chain strategies (ESCSs) predict the dimensions of sustainable performance of manufacturing firms.Design/methodology/approachIn a cross-sectional survey, data were drawn from eight (8) listed manufacturing firms in Ghana: Aluworks Ltd, Unilever Ghana Plc, Fan Milk Limited, Guinness Ghana Breweries Limited, Cocoa Processing Company, Dannex Ayrton Starwin Plc, Benso Oil Palm Plantation Ltd and Samba Foods Ltd. The data from 396 respondents were analysed with partial least square structural equation modelling (PLS-SEM) approach to test the research hypotheses.FindingsThe study revealed that environmental, social and economic sustainability performance reporting indicators were positively and significantly predicted by ESCSs of manufacturing firms in an emerging economy.Practical implicationsIn essence, the results provide broad support to the assertion that sustaining companies over several generations largely depends on understanding and implementing proactive green strategies or otherwise perish.Originality/valueThe study contributes to the few studies that investigate ESCSs and sustainability performance issues in emerging economies, like Ghana, where sustainability is on the verge of gaining momentum.
16
Maximus, Nwaohiri, e Chima Onuoha. "COMPETITIVE PARITY AND MARKETING PERFORMANCE OF NIGERIA BREWERIES PLC." International Journal of Advanced Academic Research, 9 gennaio 2021, 28–47. http://dx.doi.org/10.46654/ij.24889849.b61214.
Testo completoAbstract (sommario):
Nigeria, just like most alcohol drinking countries around the world, is in the middle of a brutal beer war that has seen competing beer makers suffer declining bottom lines in exchange for higher market share. In Nigeria, this battle is currently between three major brewers: International Breweries, Guinness Nigeria and Nigeria Breweries. Keen competition among producers in the breweries industry had led to the search for production strategy and cost management technique to survive and outwit competitors. These goals, strategies and techniques are known as competitive parity. In the light of this, the study evaluates the competitive parity and marketing performance of Nigeria Breweries Plc in Nigeria amidst the stiff competition from other formidable beer brands. The paper derives its justification from the stiff rivalry that has characterized the high promotion war amongst firms in the industry, and the attendant tendency of adversaries. The competition amongst firms in an industry is identified as bearing on a contest to gain brand superiority, thereby shifting emphasis to place and promotion utilities of the marketing mix. The study relied on extant literature survey to identify strategic and tactical imperatives for survival of firms in the industry. It contended that defensive strategies and PEST analysis are sine quo non for competitive intelligence to sustain realistic and impactful existence in the highly competitiveness in the world of breweries in Nigeria.
17
Maximus, Nwaohiri, e Chima Onuoha. "COMPETITIVE PARITY AND MARKETING PERFORMANCE OF NIGERIA BREWERIES PLC." International Journal of Advanced Academic Research, 9 gennaio 2021, 28–47. http://dx.doi.org/10.46654/ij.24889849.b61214.
Testo completoAbstract (sommario):
Nigeria, just like most alcohol drinking countries around the world, is in the middle of a brutal beer war that has seen competing beer makers suffer declining bottom lines in exchange for higher market share. In Nigeria, this battle is currently between three major brewers: International Breweries, Guinness Nigeria and Nigeria Breweries. Keen competition among producers in the breweries industry had led to the search for production strategy and cost management technique to survive and outwit competitors. These goals, strategies and techniques are known as competitive parity. In the light of this, the study evaluates the competitive parity and marketing performance of Nigeria Breweries Plc in Nigeria amidst the stiff competition from other formidable beer brands. The paper derives its justification from the stiff rivalry that has characterized the high promotion war amongst firms in the industry, and the attendant tendency of adversaries. The competition amongst firms in an industry is identified as bearing on a contest to gain brand superiority, thereby shifting emphasis to place and promotion utilities of the marketing mix. The study relied on extant literature survey to identify strategic and tactical imperatives for survival of firms in the industry. It contended that defensive strategies and PEST analysis are sine quo non for competitive intelligence to sustain realistic and impactful existence in the highly competitiveness in the world of breweries in Nigeria.
18
ODELEYE, Olayinka Tope. "Brand equity and marketing performance: Perspectives from the brewing industry in Nigeria". International journal of business, economics & management 4, n. 1 (1 aprile 2021). http://dx.doi.org/10.31295/ijbem.v4n1.1279.
Testo completoAbstract (sommario):
Branding and equity balancing in organizational performance have been a task in marketing that entails a holistic approach to getting it right. Thus the study examined the effect of brand equity on marketing performance in brewing firms. The specified objectives are to examine the influence brand loyalty has on marketing performance, and to ascertain the influence of brand associations on marketing performance. The population consists of employees of Guinness Nigeria Plc in Benin City, Edo State, Nigerian Breweries Plc and In fact Beverages in the South-East region. Krejcie and Morgan (as cited in Kenpro, 2012) sample size determination table was used to determine the sample size and survey research design method was used in the selection of respondents to represent the population. The statistical tools used include simple percentage and multiple regression. The findings of the study showed that all variables examined such as brand loyalty and brand associations, were positive and significant factors of marketing performance. The study concluded that brand loyalty has a positive influence on marketing performance. Brand loyalty can be seen to be formed through brand trust, commitment, satisfaction, perceived value, image, association and quality.
19
"DIVERSITY MANAGEMENT AND PERFORMANCE: EVIDENCE FROM NIGERIAN MULTINATIONAL COMPANIES". Economic Review XVIII, n. 2 (2020): 31–44. http://dx.doi.org/10.51558/2303-680x.2020.18.2.31.
Testo completoAbstract (sommario):
This study examines the relationship between diversity management and the performance of Nigerian multinational companies. A single crosssectional design was adopted for the study and a well-structured questionnaire was administered to 318 randomly chosen senior managers from Mobil Oil, Guinness, Coca-Cola, Nestle, MTN, and Cadbury Plc within Lagos Metropolis. The research instrument was tested for validity and reliability using confirmatory factor analysis and Cronbach’s alpha. The independent variable is diversity management while performance (dependent variable) was measured with Employees' Productivity (EP), Profitability Level (PL), and Employees' Innovativeness (EINV). The data collected were analyzed using Correlation Analysis and Structural Equation Modelling (SEM) factor to determine the relationship between diversity management and performance of Nigerian Multinational Companies. The results revealed a significant and positive relationship between diversity management and the performance of Nigerian multinational companies. The study concluded that diversity management motivates employees to put in their best to achieve a high level of productivity which leads to improved profitability due to employees’ innovativeness. Therefore, the study suggests that multinational companies in Lagos Metropolis should ensure proper management of diversity in the workplace.
20
Adeleke, A. E., S. A. Adegbite, A. P. Onifade, A. A. Sangoremi e A. A. Adegbite. "Seasonal Variation of Heavy Metals Concentration of Industrial Effluents and Receiving Rivers in Iguosa and Ikopba, Benin City, Edo State, Nigeria". Asian Journal of Applied Chemistry Research, 31 gennaio 2022, 73–78. http://dx.doi.org/10.9734/ajacr/2022/v11i130248.
Testo completoAbstract (sommario):
This study was carried out to investigate the impact of pollution on the receiving waters (Iguosa and Ikopba rivers) in Benin City. Effluents and water samples were analysed quantitatively for the presence of lead (Pb), Copper (Cu), Chromium (Cr), Manganese (Mn), Iron (Fe), Zinc (Zn) and Nickel (Ni) for both wet and dry season were determined using Atomic Absorption Spectrometer (AAS). Heavy metals analysis results for 7-Up Bottling Company showed that Pb (0.06mg/L – 0.97mg/L), Cu (0.12mg/L – 2.84mg/L), Cr (0.5mg/L – 8.16mg/L), Mn (0.88mg/L – 4.36mg/L), Fe (0.55mg/L – 7.55mg/L), Zn (0.38mg/L – 3.97mg/L), Ni (0.27mg/L – 1.66mg/L) and Cd (0.03mg/L – 0.74mg/L) while results for Guinness Nigeria Plc showed that Pb (0.06mg/L – 0.95mg/L), Cu (0.07mg/L – 2.62mg/L), Cr (0.14mg/L – 2.96mg/L), Mn (0.16mg/L – 6.63mg/L), Fe (0.31mg/L – 4.96mg/L), Zn (0.14mg/L – 7.98mg/L), Ni (0.12mg/L – 1.69mg/L) and Cd (0.03mg/L – 0.56mg/L) for both wet and dry season. This showed that the concentrations of the metals were higher during wet season than the dry season except that of lead and cadmium. However, the presence of metals at various concentrations revealed that the effluents from these industries contaminated the stream.