CASH FLOW STATEMENT ANALYSIS

(With reference to Thapa Poultry farming Lamsure-9, Hetauda)

A Proposal Report

BY:

T.U Registered no.
College name..

Submitted to:
The Faculty of Management
Tribhuvan University
Kathmandu

In the partial Fulfillment of the Requirment of the degree of BACHELOR OF

BUSINESS STUDIES(BBS)
2017

1.1. Background
Nepalese poultry industry is basically characterized by backyard poultry keeping. The egg
and meat are generally available and main produced on farm by product and waste. Although
poultry keeping in Nepal was common in most houses from the time immemorial, poultry
development in Nepal on modern scientific method was first started only about three decades
ago.In 1975 a small project was started at Birgung in connection with the village
development training school for the purpose for supplying baby chicken and hatching eggs to
local villagers. This project was only partially successful. Only 1000 chicks and 1000
hatching eggs were sold over a two years period. This project was terminated early in favor of
big hatchery. With the help of USAID, Nepals poultry industry stepped into the scientific
poultry world. In process of poultry program USAID helped construct another broader house
at jawalakhel in lalitpur with 4000 breeding capacity. This house was completed in early
1963-1965.Now poultry farming is popular in our country. In the context Hetauda, it is
becoming very popular. However it was not taken as a profitable project before one and half
decade ago in Hetauda. Nevertheless, the poultry industry issue has not been widely explored
in the Nepalese context. To date, there is hardly any evidence concerning the poultry industry
and its depth impact on cash flow analysis of industry. Therefore, this study attempted to
contribute to the dearth of research on cash flow analysis of poultry industry context of
hetauda.
1.2 Statement of the Problem
The determination of the industry cash flow constitutes a difficult decision, one that involves
several and antagonistic factors, such as risk and profitability. For the study, the following
research questions have been raised.
a. How efficiently the industry are managing their cash inflow and outflow?
b. What are the capital component of selected firm?
c. How does the operating ,investing and financing activities affect the profitability of
the Firm?
1.2 Objectives of the Study:
Cash flow statement of Thapa poultry farming industry serves a number of objectives which
will be as follows:
1. To explore information about cash receipt and cash payments of a company during an
accounting period.
2. To examined the information about the operating investing and financing activities
during the accounting period.

3. To Determine information about the change in the cash position of the industry.
1.3 Significance of Study:
Following Will be the significance of the study
a. It helps in the development of business and industries of the country.
b. It plays the vital role to uplift economy of the country.
c. It upgrade the living standard of general people.
d. It also helps to provide security service of fund to general public.
1.4 Review of literature
The review of previous studies and the conceptual framework on the topic and its related
areas. Review of literature is an essential part of all studies. It provides the thorough
understanding related to the present study by the insight of previous research works and
besides it avoids investigating problems that have already been answered.
1.5 Theoretical Review
Today poultry industry is an industry in change it is continuously becoming something new
offering new services, adopting new technologies. In spite of its changes, it probably is and
always will remain a service industry. It provides the relationship between variable.
1.6 Research methodology

Research methodology refers to the various sequential steps adopted by researcher in

studying a problem with the certain objectives. At first, researcher has to fix the subject
matter of the research and then they should collect the related data by consulting with the
related person of the organization, for the writing report reliable data plays a vital role.

The methodology includes the following terns:

1.6.1 Research design

An exploratory analytical research design has been adopted by this study. Direct contact with
concerned authorities has made this research fruitful.

1.6.2 Population and Sample. Currently, there are 51 poultry farming industry functioning
in Hetauda. All industry are taken as population for the study. The industry for study as
sample will be: Thapa Poultry farming.
1.6.3 Sources of data

It is based on Primary and mainly secondary sources of data. The sources of data comprises
of survey reports, official documents and data represented in audited previously. The sources
of data are:-
i. Records of poultry farms and feed factory.
ii. Observation and experiences of poultry farmers and feed managers

1.6.4 Data collection procedures

The final report of the has been analyzed. It contains annual report like income statement,
cash flow of Thapa Poultry farming analysis, P/L a/c, balance sheet are the main sources of
data. Most of the data are copied from the following sources.

1.6.5 Data processing techniques

Information is represented in different tables, diagrams and groups with possible description.
Basically, simple statistical tools and interpretation procedure are adopted by the research.

1.7. Limitation of Study

Following are the limitation of the study
a. Information is based on the data provided by industry.
b. There is time constraint so it may not cover all information.
c. The data are taken from the industry annual reports from the fiscal year 2070/71 to
2072/073.
d. The sample taken for the study may not represent the whole population of the poultry
industry, Hetauda.
1.8 Report structure of the study
Under this study following chapter are include
Chapter- I Introduction
Chapter -II Literature review
Chapter- III Methodology
Chapter -IV Result and finding
Chapter -V Discussion and Conclusion