Design and implementation of computerized record keeping system has become a big task and indeed a burden to many computer programmes, computer operators and even other computer personnel this computer age.

          Many companies, business units and other cooperate bodies want their business to be computerized but fin it extremely hard to have a good designer to meet their demand. In recognition and appreciation of the problem and task, that arose the interest of the researchers in carrying out a study on “designing and implementation of computerized business record” using the Nigeria Cement Company (NIGERCEM) Nkalagu Ebonyi as a case study.

          In conducting the study, I collected primary data and secondary data which were already documented.

          From the analysis and tests carried out, the following findings were made:

1.           The cost of production in the company

2.           The cost of paying workers salaries

3.           The average cost of the produce.

The seeking price of the produce were estimated.

          The gain of the company.

The cost of other minor activities encountered in the company.

          Furthermore there is less internal control in the company.

          Based on these and other finding the researcher recommends the company for establishing effective control. More so, the company should maintain regular and safety stock in production.

                           BACKGROUND OF THE STUDY

          Computer is a deterministic device ie it uses input data and process to determine the anticipated outputs.

          Computer being an electronic machine, which accept data, process, store and retrieve information according to the predetermined program. The device obeys a particular application software manufactured by software companies for accepting, processing, storing and retrieving the post determined output for that particular purpose at that time.

          The processes undertaking by the computer may involve retrieving records sorting records, arithmetic calculations and other electronic manipulation processes. Computer displays information, prints information out, produce it in other form according to the instruction (software) given to it at the point of time. The computer undergoing program control, can equally performs arithmetic and logical operation with human intervention.

          Computerization which practical application of the knowledge and processes of computer with our process.

          The growing of companies and transforming into the information technology (IT) has impetrated the need for designing and implementation of computerized business record keeping for the effective production and management. This idea is more pronounced on the researchers part of Nigeria.

          Most business owners produce goods and store them in the warehouse without taking due regard of taking record of them for profit maximization. This is primarily due to poor designing and implementation of the business outfit. Regret ability without prior to the objective and motive of the business, the goods are often deteriorated by reducing its marketable value and even by some unscrupulous and selfish staff of the business outfit.

Computerization of the business record keeping is a remedy to such predicament because it picture out the pre determined output at any point. It is deemed fit. Complex businesses comparing ought to have BUSSLINE DATEBASE. Any time the information about the business is needed by the manager or the appropriate personnel the data base of the business can be called up (retrieved) to give the required need.

Moreso in a designed and implemented business record keeping, loses are saved and profit is maximized.

Manual business record keeping system in succeptable to the left in order to have illegal access to it. This and some scrupulous staff of such organization/business internationally deteriorate the record in order to achieve their selfish gain.

Obviously some big business unit find hard recording their data/paper work and access them at their demand. This is attributed by large volume of paper that may involve in it.

The accuracy and speedy of computer recommends it to organizational control and through effective decision making.