Sustainability Development on the Waste Reduction of Food, Beverage and Tobacco Manufacturing Firms in Enugu State

ABSTRACT The study evaluated the sustainability development on the waste reduction of food, beverage and tobacco manufacturing. The specific objectives were to: examine the effect of employee equal opportunity on the prevention of waste and evaluate the effect of maintenance skills on the standard costing of Food, Beverage and Tobacco Manufacturing firms in Enugu state. The study employed survey method research. A total population of one thousand, seven hundred and sixty-five (1765), staff was used. The sample size of 316, using Freund and William's statistic formula at 5 percent margin of error. 255 staff returned the questionnaire and accurately filled. Data was presented and analyzed by mean score (3.0 and above agreed while below 3.0 disagreed) and Z – test was used to test the hypotheses. The findings indicated that Employee equal opportunity had positive effect on the prevention of waste, (7.530 < 8.532, p = < .05) and Maintenance of skills had positive effect on the standard costing of Food, Beverage and Tobacco Manufacturing firms in Enugu state, (4.965 < 6.654, p = < .05).The study concluded that Employee equal opportunity and Maintenance of skills had positive effect on the prevention of waste, standard costing and reusable products of Food, Beverage and Tobacco Manufacturing firms in Enugu state. The study recommended among others that the management of food, beverages and tobacco manufacturing firm and other organizations should engage in promoting Equal Employment Opportunity for respect between employers and employees, which often results in increased loyalty and engagement, as well as improved productivity