Cost of Staff Welfare and Financial Performance of Listed Pharmaceutical Manufacturing Firms in Nigeria

This paper investigated the relationship between cost of staff welfare and financial performance listed manufacturing pharmaceutical firms in Nigeria from year 2011 to 2019. Cost was used as a dependent variable while growth sales return on assets were independent variables. Secondary data obtained published annual reports understudied. Data analyzed using descriptive statistics including, mean, standard deviations inferential statistical methods including correlation coefficient Anova. Two hypotheses tested with aid linear regression SPSS pack version 22 tool for analysis. The research findings showed significant positive statistically both volume respectively. Therefore, it recommended that should continue increase needs at when due since this contributes firm’s positively.