OBJECTIVES OF THE STUDY

The major objectives of the resent study are to know about financial strengths and weakness of
The Hisar-jind Co-operative Milk Producer’s Union Ltd. Milk Plant JIND through
FINANCIAL RATIO ANALYSIS.

The objectives of the study are to evaluate the performance and efficiency of the company by
using ratios as a yardstick. To understand the liquidity, profitability and efficiency positions of
the company during the study period and to evaluate and analyze various financial performance
facts of the company. Make comparisons between the ratios during different periods.

OBJECTIVES

• To study the present financial system at The Hisar-jindCo-operative Milk Producer’s

Union Ltd. Milk Plant jind.

• To determine the Profitability, Liquidity Ratios.

• To analyze the capital structure of the company with the help of Leverage ratio.

• To offer appropriate suggestions for the better performance of the organization.

 DATA BASE

The information needed for fulfilling the objective of the study is collected both from primary as
well as secondary sources of data with regard to time, cost and sources available.  

Primary Sources: -

Primary data is collected through observation and direct communication with Finance Manager
and other employees of Finance department.

Secondary Sources: -

Annual Reports & Records of the company are used for the purpose of report. Number of books
for the purpose has been studied for better understanding and preparing the report in a simple,
unambiguous and precise manner. Annexure, schedules & other pertinent details from various
sources are also used. Company Journal, Company Website and Special record that is maintained
by accountants has been studied while making this report.
 Limitations of the Study

The study is bound up with some limitations and constraints which made efficiency of the same
extend deviate it from its main line of thought. Though no stone was left unturned to make the
study more precise, accurate and relevant to the objectives, yet there are some limitations and
general problems, which are note worthy to make study meaningful.

1. Time Constraint
The time was the major constraint for conductive the study. The time for conducting the project
was comparatively inadequate.

2. Limited Scope
The study of me was limited only to a company.

3. Lack of Deep Knowledge

Lack of deep knowledge was another limitation. To analyze the financial statements in depth one
should possess the deep knowledge of the financial analysis.

4. Only the Partial Fulfillment of the Degree

The study is carried only for the partial fulfillment of the degree of Master of Business
Administration (Finance). Due to this the researcher did not provide the whole and sole
concentration of his on the study.

5. Results cannot be generalized

In our analysis we used the trend analysis and comparative financial statements. So the results
cannot be generalized.
 CHAPTER -02
INTRODUCTION TO THE COMPANY
 CHAPTER-03
INTRODUCTION TO THE TOPIC