scholarly journals Assessment of financial viability of farmer producer organizations in Garhwal Division of Uttarakhand

2021 ◽  
Vol 17 (AAEBSSD) ◽  
pp. 210-214
Author(s):  
Shweta Chaudhary ◽  
Mandeep Kaur ◽  
Neema ◽  
Sanjivani Srivastava

The study was undertaken to assess the financial viability of some Farmer Producer Organizations (FPOs) in Uttarakhand. Financial ratio analysis of FPOs were done on parameters such as liquidity, solvency, profitability and efficiency ratio and Financial Strength of the small organizations for the financial year 2017-18 to 2019-20 were analyzed. Financial ratio analysis depicted that liquidity position of producers’ organization was good and adequate to manage their expenses while, profitability and efficiency position were not adequate enough. Overall,it was estimated that Producers’ Organization are trying hard to make their presence in the market. FPOs require support not only at the individual FPO level but also at the promotion and ecosystem level.

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.


2020 ◽  
Vol 2 (1) ◽  
pp. 75-87
Author(s):  
Syarifah Nuriah ◽  
Abdul Rakhman Laba ◽  
Muhammad Sobarsyah

This study aims to determine the management and control system of trade receivables on the effectiveness of the cash flow company’s at PT. Enseval Putera Megatrading, Tbk. The data source used in this study is the primary data source, obtained directly from the company. The analytical method used for testing the management and control system of receivables on the effectiveness of cash flow is the analysis of financial ratios. In this study, the data used for analysis are qualitative data analysis and financial ratio analysis, namely the activity ratio (RTO, ACP, Arrears Ratio, and Billing Ratio). The results showed that (1) RTO of PT. Enseval Putera Megatrading, the highest rate in 2017 was 189 times, while the lowest RTO was in 2015 which was 115 times. This shows the normal level of turnover. The faster the payment terms, the better for the company, because the faster the working capital embedded in receivables returns to capital or cash, which means the higher the receivables turnover. (2) ACP or the average age of collection of receivables applied by companies, especially the value in 2017 is 2 days. This means that the company has been effective in managing its accounts receivable because the standard for collecting receivables set by the company is the repayment limit or due date no later than 7 (seven) to 90 (Ninety) calendar days from the billing statement received by the service user. (3) The Arrears Ratio, namely from 2014-2018, the largest was only 1.11%. This shows that the lower the arrears ratio, the better for the company, which means the company is able to handle its receivables properly. (4) Billing Ratio shows that from 2014-2018 the lowest that is 98.88% shows the greater the value of collectible receivables means the greater the percentage value of the collection ratio so that the better for the company because of the greater return on corporate capital. Then it can be concluded that the Billing Ratio of PT. Enseval Putera Megatrading, it's not working effectively.


2012 ◽  
Vol 72 (2) ◽  
pp. 262-272 ◽  
Author(s):  
Bruce L. Ahrendsen ◽  
Ani L. Katchova

2014 ◽  
Vol 44 (1) ◽  
pp. 27-32
Author(s):  
A.K.M. Solayman Hoque ◽  
S.K. Biswas ◽  
M. A. Wazed

Industries becoming sick has become a great problem everywhere in this industrial world especially in the 3rd world countries. Many researches have been done to analyze the problem and suggest opinions about solving this problem as huge amount of capital is lost if an industry becomes sick and go out of business. If the numbers become multiple, such happenings might affect national economy and thus it draws attention of political and business leaders besides new entrepreneurs of the country. In this paper an attempt has been made to analyze this problem by using financial ratio analysis. Various financial ratios of two numbers of medium and large industries of one industrial corporation in Bangladesh have been calculated by using actual financial data of the industries. The data has been analyzed and a correlation has been shown with various financial ratios with the industries becoming sick. The authors hope that the findings of the analysis will attract attention of academicians, industrialists, political leaders, and the owners of the industries which are becoming sick and will also show a guiding path to new entrepreneurs. DOI: http://dx.doi.org/10.3329/jme.v44i1.19495


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios


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