Abstract
One of the major problems which face manufacturing companies is the growing trend of input costs which erode business profit and, as such, lead to constant shutdowns of companies in Nigeria. Based on this, this study investigated the effect of input cost on the financial performance of manufacturing companies using water-max Plc, Yola, Adamawa State, as a case study. The Survey research design was adopted the primary method of data collection was through a well structured questionnaire. 130was used as the sample size with the random sampling techniques out of which Percentages and frequencies was used for the descriptive statistics and question items. Multiple regression analysis was used to analysis the hypotheses. We found out that finance cost, operational cost and direct cost had a positive and significant relationship with financial performance while monitoring cost has a negative and significant effect on financial performance. Based on the findings we recommended that all input costsshould be properly monitored to achieve a better performance in manufacturing companies.
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