Abstract

This study examined the effect of indirect cost on the profitability of listed brewery firms in Nigeria, the scope of the study in relation to time covers a period between 2010-2015. The study used ex post factor research design and the secondary data gathered were analyzed using regression analysis. The regression result show a strong relationship between (COR,SAW,ADC) and PROF at 75.5%. Also the R2 stood at 0.570.Findings revealed that there exist a significant effect of Cost of rent on profitability of firms, there is no significant effect of Salary and wages on the profitability of firms and there exist a significant effect of Administrative Cost on the profitability of firms. In consonance with this study's findings, it is recommended that Listed firms in Nigeria should incorporate a cost reduction policy that enables cost efficiency and effectiveness these will enhance the profitability of the firms.