Abstract

The study examines the impact of employees' benefits on organizational performance: a study of selected manufacturing firms in Nigeria. This study employs loglinearized regression estimates as data analysis technique. Sequel to the nature of the study it adopts a panel data to fully capture the inter-relationship among the variables and also across the selected manufacturing companies. The study covers the period of 2011 – 2015, and adopts secondary data sourced from the various annual reports of the selected manufacturing companies over the study period. The econometric software used for the study is e-views 9. In order to establish the best model between fixed effect and random effect model suitable for our panel data analysis. Hausman Test was adopted. From the result of the test since p-value is 1.00 which is higher than 0.05 we fail to reject the null hypothesis that Random Effect Model is appropriate. The study concludes that Employee benefits when strategically structured, enhances the profitability of manufacturing companies in Nigeria. The suggested that continuous training and development programmes is recommended to boost the competencies of employees in their various functions and operations.