In Nigeria, electricity consumers are often faced with the problems of inaccurate, irrational and delay in monthly billing due to the drawback in reading pattern and human errors. Thus, it is essential to have an efficient and effective system for such purposes via electronic platform with consideration to proximity. This project presents the design on-line electricity payment enforcement system using PHCN Ado Ekiti as a case study. This research work will be a solution system developed with Microsoft Visual Web Development IDE; being an Object Oriented Design tool from Microsoft Visual collection and Microsoft Access with SQL query for back-end database. It measures accurately the electric power consumed by residential or commercial buildings, which is more economical compared to the electromechanical devices. Individual consumer and the utility companies can directly monitor and control electric power supply billing without engaging the services of meter readers. It displays the sale rate of electrical power per unit and the consumed power per minute. It provides environment to maintain the consumer details right from connection and performance information to the management. It is an Intranet and Internet based software solution that ensures timely availability of status parameters.


Keywords: Power Billing, Electronic System, Electricity, Consumers, Database


1.0       INTRODUCTION  


The world has really turned into a global technology in all aspect of our lives. It has really made life easy and enjoyable. On the other hand, some unscrupulous elements in the society have equally used it to perpetrate some heinous crimes. Since the late 90s, many African countries have started to implement policies that will enhance the electronic retail payment systems. Following advances in electronic payment, information technology have created both the opportunity to improve the effectiveness of existing payment transactions. Advances in networked information technology, more computing power and lower computing costs are driving more and more firms toward the paperless world of electronic commerce. Before the introduction of electronic payment systems in Nigeria, bank customers devote a whole day in their effort to carry some activities in the bank. There were long queues with its attendant dissatisfaction’s. Some bank officials did not help matters since they normally attend to people they know very well or those who normally offers them some cash after each transaction. The inconveniences caused by these long queues can discourage someone to make payment.

But, in recent years banks in Nigeria has witnessed an upsurge of electronic payment instruments meant to facilitate trade and simplify payments. For many years, bankers, technology specialists, entrepreneurs, and others have advocated for the replacement of physical cash and the introduction of more flexible, efficient and cost effective retail payment solutions. Countless conferences and seminars have been held to discuss the concepts of cashless and “chequeless” society. (Bank for International Settlement, 1998)

Sanusi (2011) maintained that the cashless economy being proposed by the Central Bank of Nigeria would begin in Lagos State. He said, ‘The CBN has decided to start the cashless economy in Lagos, using Lagos as the hub, and has taken up partnership with the governor of Lagos State. ‘In a few months to come, Lagos will move swiftly into e-banking and there is also the initiative to introduce mobile banking across the country.’ The proposed mobile banking system, he said, would cut the cost of running banks by about 30 per cent.

Electronic retail payment has been designed to help individual customers and companies as well as the banks itself in eliminating or reducing some of the problems inherent in the settlement and payment process. Customers can pay their bills without having to actually move to the bank’s premises. They may also have access to their account information and even transfer money to other accounts in the comfort of their homes.

Electronic services such as online retail banking are making it possible for individuals and small institutions to take advantage of new technologies at quite reasonable costs. (Abor, 2004). In Nigeria, electronic retail payments are being continuously developed, to replace or reduce paper-based payments. Many new payment services have come into existence in recent years, most of which are based on technical innovations such as card, telephone and the Internet.



This project is carried out to design an on-line payment enforcement system in order to determine and to provide .



The primary objective of the study based on online electricity payment enforcement systems. The specific objectives are as follows:

  1. To assist consumers, businesses and service providers in Nigeria to understanding the various electronic payment alternatives.
  2. To describe and briefly analyse recent and potential future trends in electronic payments in Nigeria.
  3. To assess and explore issues of user acceptability of the current payments systems.
  4. It is also in response to the growing need in Nigeria to develop non-cash payment products and clearing systems in order to reduce the over-dependence on cash payments.





This research will concentrate on online electricity payment enforcement systems; focusing particularly on the needs of consumers. While there are many emerging types of online electricity payment enforcement systems, special emphasis will be given to payment methods that utilize the services of organization. Such schemes include ATMs, the Internet, mobile phone, debit and debit cards, etc.

It is not possible to capture all the important details about an entire payment application; however, an insight into a selection of these payment systems can be valuable in helping people understand different payment systems in relation to ones that they may already be familiar with. This research work also limits its focus to schemes available in Nigeria.



The development of this work was not an easy task, the areas of sourcing for information and data collection was a challenging one. The materials apart from the one sourced from the internet were not easy as most information were journals that requires subscriptions in order to have access to it.

Also gaining access and interviewing of various heads of their staff was not an easy one. Again lack of sufficient funds to conduct an extensive study was another handicap. The financial implication as this project is concerned gulped money.




Analysis: Breaking a problem into successively manageable parts for individual study.

Attribute: A data item that characterize an object

Data flow: Movement of data in a system from a point of origin to specific destination indicated by a line and arrow

Design: Process of developing the technical and operational specification of a candidate system for implements.

Flow Chart: A graphical picture of the logical steps and sequence involved in a procedure or a program against time.

Implementation: In system development-phase that focuses on user training, site preparation and file conversion for installing a candidate system.

Operation System: In database – machine based software that facilitates the availability of information or reports through the DBMS.

Password: Identity authenticators a key that allow access to a program system a procedure.

System: A regular or orderly arrangements of components or parts in a connected and interrelated series or whole a group of components necessary to some operation.

System Design: Detailed concentration on the technical and other specification that will make the new system operational.

System Testing: Testing the whole system by the user after major programs and subsystem has been tested.




This research work examines the impact of e-payment system in operation efficiency in Nigeria banks which was limited to the United Bank for Africa plc. The objectives of the study were to know the importance of automation in providing efficient banking services and to assist the various types of technologies that are used by various banks. Data was collected using primary and secondary sources such as questionnaire, interview and financial records, chi-square method was used to analyze the data collected which lead to the conclusion of hypothesis that alternative hypothesis (Hi) would be accepted which state that the introduction of e-payment in the operation of bank have made significant positive impact on efficient services delivery. Recommendation was made that adequate training staff is necessary to improve skills and exposure must be carried out by management to ensure proper and effective use of available computers resources and to also cope with terming customers population.





According to Ibitoye and Ajayi (1999) Banking operation in Nigeria started sometime in 1891 when it became apparent that banking facilities are urgently needed in Lagos state. In 1892, the African Banking Corporation (the First Commercial Bank in Nigeria) which is established to carter for the distribution of Bank of England notes on behalf of the British treasury and since then the number of banks has increased within the banking industry. Banking is a sector that has product delivery all over the world but mostly in the developed countries predominantly in less than a decade which was introduced by the new generation banks on realizing error of the old banks that carry out manual banking operation. Banking system within an economy may be describe as the framework of laws and regulations of banks and practices which control the flow of financial resources within the economy. Perry, (1996) describe a bank as an establishment which deals in money receiving it on deposit on demand, collecting cheques for customers and lending or investing the surplus until it is require.

The Structural Adjustment Programme (SAP) was introduced into banking business in 1986 designed to alter the structure and operational mechanism of the financial system which change not only the structure but also the contend of banking business positively, the technology of delivery banking services and range of productions in the market was drastically changed, and the change has been a good revolution for banking system. While others see them as another boom compared to what was witnessed in the fifties, there was on increase in the volume of profit and this did not happen by change because banks had to introduce new product or services in order to meet the every changing needs to their numerous customers. SAP has brought this to aid the kind of banking services rendered by the first generation banks which have been described as “it is a fact that in any economy where few dominant control the force”, there will be some structural adequacies as well as lesser quality of product and customer oriented services.

Automation in banking is a natural fall out of the intensive competition going on in the market; it as brought the efforts of banks to introduce electronic banking. Which electronics money transmission is an example of the E-banking services.

The emergence of E-banking can be traced down to the following reasons.

  1. To retain or increased the market share in response to the deregulated and intensely competitive environment.
  2. To meet the delaying and increasing customer needs.
  3. To improve the effectiveness of the bank activities.
  4. To improve the effectiveness of the banking business.

A layman defines computer as an electronic machine that takes in input, process it, and produces output automatically under the control of a stored programme. Andersen, (1974) define computer as a machine which create logical operation in accordance with a predefined programme and transfer the processed data to the output device either for further processing a management control report. The computer consists of the hardware and software. The hardware does nothing unless it is told what to do. i.e it does not function until certain instructions are passed to it; the programme called software described the logical function and a property associated with computer hardware.

Electronic banking comes in the following forms.

  1. Automated Teller Machine (ATM)
  2. Electronic Fund Transfer (EFT)
  3. Magnetic link character
  4. Soil image machine
  5. Counting machine
  6. The punch card reader

E-banking has both positive and negative benefit costs while the positive impact of these changes in term of enhance productivity, secures and profitability are well organized the negative or cost implication in both monetary and real teams tested not to be fully appreciated.

However, since late 1980 the magnitude, character ranges and financial services industry in Nigeria have been phenomenal. They represent organized environment of economic agents and are the country. Although their impact hand been mixed on the whole world which these changes are positive, calculated to improve efficiency, and enlarge market share to ensure survival of the banks in some cases and enhance services delivered on profitability.



The purpose of the study are primarily to know how electronic aid replacing intrusive labour operation and this helps reducing wasting the time of customers which has resulted increase in quality of profitability in banks.

Also to create awareness to the banks on the use of computers because of their numerous advantages over the manual banking system another area of interest for the study is to makes the banks aware that not only banks are in business that is this is a competitive venture, therefore the competitive is not just among the banks but also other non banks are striving hard as an institution, therefore as a result of this banks must strive hard to improve their services as to have a large market share.



Strategic planning cannot be over emphasized on discussing the performance of bank, most especially Zenith Bank of Nigeria Plc: Strategic planning play an immense role in assisting the increase in the performance of Zenith Bank and the development of economy in general. In the course of the banks improved performances, strategic planning in it diverse form becomes an irresistible, inevitable and unenviable. The basis fore which this research work is out is to analyze and discuss in detail the strategic planning that has been adopted by the Zenith Bank over the year and to discuss whether there is direct link between the strategic plan and performances of a bank also discuss whether the strategic plan adopted by Zenith Bank over the year has assist the bank to contribute its quota to economic developments.



Strategic planning has offer a unique opportunity to an organization especially Nigeria Banks, in terms of helping the Nigeria Banks to create plans that are attuned to assumption about the future also focuses on using the plan as a blue print for daily activities.

For an organization to achieve its set goals, management must determine and address the most critical issue that could affect the organization’s ability to achieve the set goal that is, to exerciser strategic plan.

Strategic planning can be defined as the process of formulating a ‘company’s vision, mission, objectives and goals and developing strategies to achieve them. It creates a conceptual framework that incorporates the external environment characterized by risk, change and uncertainty into company’s long term decision .it involves deciding upon the major goals of an organization and what policies will be used to achieve them, and also involves a long term forecast and occurs at more top level in an organization.

In addition, it deals with futurity of present decision in terms of work setting developing strategies to achieve them, translating strategies into detailed operational programmes and assuring that plans are carried out.

It is also the process of determining the major objectives of an organization and the policies and strategies that will govern the acquisition, use and disposition of resources to achieve these objectives.

The features of good strategies planning are:

  • It is formal and systematic in approach and therefore an organized and structured process.
  • It entails sequence of steps.
  • It has a long term perspective.
  • It is continuous and on-going process.
  • It involves planning for the whole organization rather than some component part.
  • It is mainly the responsibility of top management even though every other level of organizational functioning has some input.
  • It is often comprehensive in nature involving both strategic planning and operational or tactical planning.
  • Strategic planning intends to take care of the future of the organization that is why some people refer to it as “anticipatory decision-making.”
  • The key issues most critical to successful translating strategies into action are:
  • Controlling implementation.
  • Linking budgeting to strategy.
  • Strategic translation and motivation
  • Strategic information system controlling implementation is the firm’s major issue of strategic action.

Usually, the strategic plans should last for minimum of four to five years, so as to guarantee continuity. Such plans should be developed with following point in mind;

The plans must reflect a creative work of the concerns in the organization. It must also incorporate the effect the effect of internal an d external strategic enabler.

Most organization fail to adopt the information in their strategic plans in their day-to-day operations. Strategic management is more than just developing a strategic plan. It involves managing the organization in line with the plans established in the strategic blue prints of the organization some organizations spend [so much time and money developing strategic plans that can derive growth, but ignore the need to create enabling structures and culture that will facilitate the execution of the plans.




1.1       Background of the Study

Corporate Social Responsibility (CSR) as a concept entails the practice whereby corporate entities voluntarily integrate both social and environment upliftment in their business philosophy and operations. A business enterprise is primarily established to create value by producing goods and services which society demands. The present-day conception of corporate social responsibility (CSR) implies that companies voluntarily integrate social and environmental concerns in their operations and interaction with stakeholders. The notion of CSR is one of ethical and moral issues surrounding corporate decision making and behaviour, thus whether a company should undertake certain activities or refrain from doing so because they are beneficial or harmful to society is a central question. Social issues deserve moral consideration of their own and should lead managers to consider the social impacts of corporate activities in decision making regardless of any stakeholders’ pressures. However, some argued that the consideration of concepts such as CSR is just a reminder that the search for profit should be constrained by social considerations (Manuel and Lucia, 2007) and increasingly CSR is analysed as a source of competitive advantage and not as an end in itself (Branco and Rodriguez, 2006). In effect, the concept of CSR has evolved from being regarded as detrimental to a company’s profitability, to being considered as somehow benefiting the company as a whole, at least in the long run.

Today, managers of Nigerian banks have found a need that the environment in which they operate should be provided for because their immediate and macro environments have a direct impact on the attainment of the corporate goals, objectives and mission statement. The purpose of all Profit-making organizations, and even the non-­profit making organizations, is to maximize profit and in turn minimize cost, through optimal utilization of available resources to achieve the best results. A consideration of profitability is an important factor to all banks, because it is one of the major purpose for which the banks are established.

CSR involves a business identifying its stakeholder groups and incorporating their needs and values within the strategic and day-to-day decision-making process, thus a means of analyzing the inter-dependent relationships that exist between businesses, the economic systems and the communities within which they are operating. CSR is a means of discussing the extent of obligations a business has to its immediate society; a way of proposing policy ideas on how those obligations can be met; as well as a tool by which the benefits to a business for meeting those obligations can be identified (CSR Guide). CSR is also referred to as ‘corporate’ or ‘business responsibility’, ‘corporate’ or ‘business citizenship’, ‘community relations’, ‘social responsibility’. It involves the way organizations make business decisions, the products and services they offer, their efforts to achieve an open and honest culture, the way they manage the social, environmental and economic impacts of business activities and their relationships with their employees, customers and other key stakeholders having interest in the Business and its operations, The motivations to engage in CSR are varied – response to market forces, globalization, consumer and civil society pressures, corporate objectives, etc. The activities of these firms are therefore visible because of their global reach. As such, there is a higher incentive to protect their brands and investments through CSR. The CSR activities in this sector are mainly focused on remedy the effects of their business activities on the local communities. So, the firms operating in this sector have often provided pipe-borne waters, hospitals, schools, etc.

The Nigerian banks seek to conduct CSR so that they meet there financial, social and environmental responsibilities in an aligned way. At its core, it is simply about having a set of values and behaviors that underpin its everyday activities, its transparency, its desire for fair dealings, its treatment of people, its attitudes towards and treatment of its customers and its links into the Community. As a result, the environmental aspect of CSR is seen as the duty to cover the environmental implications of the company’s operations, products and facilities; eliminate waste and emissions; maximize the efficiency and productivity of its resources; reward for externalities and minimize unethical practices that might adversely affect the enjoyment of the country’s resources by future generations. In the emerging global economy, where the Internet, the news media and the information revolution shed light on business practices around the world, companies are more frequently judged on the basis of their environmental stewardship (CIBN). Partners in business and consumers want to know what is inside a company. This transparency of business practices means that for Nigerian banks, CSR is no longer a luxury but a requirement.



The way Nigeria consumers evaluate home made goods could have an input on their attitude and behavioural intention towards domestic and foreign manufactured products, particularly textile product. Yet, this decision-making process has been examined from marketing-mix elements, the consumer ethnocentrism and country of origin study areas, this study investigated the problems and prospect of marketing made-in-Nigeria goods in Nigeria, using textile products as a case study. The project employed the use of questionnaire which was administered to students, manufacturers, markets and consumers of locally manufactured textiles, and dress designers, which was personal administered. Using statistical method – chi-square method was used, the result showed that, the desire to buy made-in-Nigeria textile depend greatly on the quality of the product.    





Made-in-Nigeria goods are those goods that are produced within Nigeria. Nigeria as a third world country needs to produce its own goods so that it will help develop its economy in terms of growth and stability.

The Nigerian government in 1988 took another bold step to encourage favourable attitudes towards made-in-Nigeria goods in a bid to actualize the enterprise promotion decree. The basis of the decree was to reduce foreign dominance on the economy, encourage local retention of profit, and create employment opportunities amidst other objectives. Since independence in 1960, a lot of changes have taken place in the country economically, politically, and socially which as a result, firms, small and large have gone down the drain. The cause of this was mainly due to lack of good management and leadership in the country as well as lack of vision and foresight. The country is plagued with large scale under capacity resources utilization, power supply that cannot be used for any meaningful planning purpose and a whole economy that cannot be forecasted.

Marketing Implication of the above scenario will be: irregular supply of product, supply of lower quality product due to dividing income of consumer, fluctuating prices due to product shortage, low reputation of manufactured goods, low motivation towards advertising, low marketing orientation and a general consumer discontent with income made goods.

However, with the democratization of the system and the call to the citizenry to look inward for a sustainable growth through self-reliance, it is therefore, hoped that Nigerians will develop favourable attitude towards made in Nigeria goods.

As our society undergoes rapid changes and becomes more affluent nearer social force make consumers spend a greater part of their income or salaries in ways remarkably different from what took place in the past. Consumers want the advantage of affluent and the latest services that technology and business can offer.

The force of this study is the Nigeria textile market. This industry was chosen firstly because most textile product have clearly displayed “made in” label, and secondly it is an industry where imported product had long dominated, even causing local ones to carry foreign labels.


Nigerian economy has been characterized by declining capacity utilization in the real sector, poor performance of major infrastructural facilities; large budget deflects, rising level of unemployment and inflation.

Given the poor state of the economy, it is the desire of all Nigerians to have in place and functioning too, an economic policy which will:

  • Revive and grow Nigeria’s comatose economy
  • Significantly raise the standard of living of the people
  • Put Nigeria back to gain- full work and create new employment opportunities and to ,
  • Reposition the economy to participate beneficially in the global economy



The research work is to show how the impact of credit policies and procedure on credit administration in Nigeria banking sector. The project topic is to enlighten on how credit is administered in banking sector. The instrument used in this project work is secondary and primary data. Information is gotten from various sources which are oral interview, questionnaire administration and field observation. The opinions of acknowledgment person in the issue under consideration. The nature of the issue under highly experienced in financial analysis questionnaires also distributed. In conducting the interview, asset of questions were draw in the subject matter and these were asked from the respondents like wise administrated questionnaires were asked collected by hand to avoid delay. While the secondary data is gotten from Lagos State exchange library, central bank of Nigeria library. Annual reports and accounts of Nigeria Breweries Plc, published journals and Articles in pricing from seminar and workshops in pricing in the secondary market. The objective of this study is to examine the formulation of appropriate lending policies and the establishment of operating procedure and manual to ensure the smooth flow of work surely every bank evolves a credit policy, which is based upon its own banking ideology or strategy. This is therefore useful to students who intend to have the same knowledge in order to improve upon the impact of credit policies and procedures on credit administration in Nigeria banking sector.    



This project is aimed to study on the impact of branding on the sales volume of a manufacturing organization. A case study of Cadbury Nigeria plc the first chapter deals with introduction aspect of the study, background of the study statement of the problem, objective of the study, scope and limitation, research hypothesis, research ovation, significant of the study, the definition of the term and historical background of Cadbury, the chapter two deals with literature review, introduction objective method used to measure effectiveness and advantage of branding. Chapter four deals with data collecting and analysis. Chapter five deals with summary, conclusion, recommendation and suggestion for further studies and bibliography.



This study is aimed at critically examining the effect of banks interest rate on the economic growth in Nigeria. Relevant information was collected from primary and secondary source. Using ordinary chi-square to analyze the data gathered through central bank of Nigeria, the empirical analysis carried out showed that bank interest rate deregulation has significant and positive impact on economic development in Nigeria. The empirical analysis also suggests that bank interest rate plays a significant role in enhance economy activities and as such it is recommended that monetary authorities should put in place policy thrust that will help reduce the rate of inflation in Nigeria. High levels of inflation reduces the rate of interest and thus discourage people from saving.



 This study review the corporate finance services as obtained in the Nigeria banking business. The major corporate finance discussed ranges from the capital market services, under which management of capital equity issue, marketing, packaging, advisory services were discussed. Add to other corporate finance services such as loan syndication, venture capital, merger and acquisition were discussed. The global perspective was used to measure the extent of development of such services and the performance of bank to determine its profitability in Nigeria universal bank as a case study. At FBN plc the following corporate finance services are seen to be in operation; project financing, capital market services, advisory service. The rates of fees chargeable were not analyzed since we could not get the transaction with corporate customers. Also the possibility of enhancing income generation and capital base transaction to the corporate customers. Finally, it is clear that a lot still need to be done in areas of innovation and regulatory requirement before banks carefully reap the benefit of corporate finance services.



The project examines an evaluation of the impact of Ifelodun Micro-finance bank Ikirun on agricultural development in Ifelodun Local Government. Introduction, purpose and limitation of the study etc were examined. I deals with development of Agricultural Financing in Nigeria objective, scope, literature review, the role of agricultural in economic development and solution to the problem facing them. That is research methodology and process of data collection were examined. Exposed the financing data analysis and data collecting and also analyzing of response from respondent from Micro-finance bank in which were critically review. Conclusion base on the summary of findings and recommendation to the general public at large.