NEED OF THE STUDY

Soft drink industry is one of the most important industry in india .It has achieved greater importance in present years, because of the patronized evinced by the general public and government interest to promote the industry as the year. It is revenue intended unit both to the industry and government.

Like an individual has to go through several stages in his life, an organization will also have cycle consisting of several stages .The operating cycle is very Important to every organization because it is necessary to know at which stage the cycle Starts and with which stage it ends. Not only has this but also the time to complete one stage and ti the Next stage been also to be know .By know these ., an organization came to know time it will take on an average to complete a cycle ,if increase the cycle is too lengthy, than the management will take measures and find out ways to shorten the cycle time as it is disadvantage for the company to have a lengthy cycle.

The disadvantages are:

The investment in working capital will be more if the cycle is lengthy . It will take number of days to realize the returns. A lengthy cycle is always unprofitable to an organization.