Study on Performance Evaluation of Financial Position

Performance evaluation of financial position is very much important to know the wealth and efficiency of the company. Its purpose is to convey the financial aspects of the firm. Evaluation is done through financial statements which includes income statement, balance statement, cash flow statement, fund flow statement.

The various techniques are used to evaluate the performance of financial position. Financial statements are indicators of the segments factors:

1. Profitability
2. Financial soundness

Performance evaluation of financial position, therefore, refers to such a treatment of the information contained in the Income Statements and the Balance Sheet so as to afford full diagnosis of the profitability and financial soundness of the business.

According to the American Institute of Certified Public Accountants , financial statements reflect “A combination of recorded facts , accounting conventions and personal judgments and the judgments and conventions applied affect them materially .“ This implies that data exhibited in the financial statements are affected by recorded facts, accounting conventions and personal judgments.

The Balance sheet shows the financial condition of the business at a particular moment of time while the Income Statements discloses the rules of operation of business over a period of time. However for a better understanding of affairs of the business, it is essential to identify the movement of working capital or cash in and out of the business. This information is available in the statement of changes in financial position of the business. The statements may emphasize any of the following aspects relating to change in financial position of the business.

Performance evaluation of financial position is very much important to know the wealth and efficiency of the company. Its purpose is to convey the financial aspects of the firm. Evaluation is done through financial statements which includes income statement, balance statement, cash flow statement, fund flow statement.

A financial statement is an organized collection of data according to logical and consistent according procedures. Its purpose is to convey an understanding of financial aspects of a business firm. It may show a position at a moment of time as in the case of a balance sheet, or may reveal a series of activities over a given period of time, as in the case of income statement.

The Income statement (also termed as Profit and Loss Account)is generally considered to be the most useful of all financial statements. It explains what has happened to a business as a result of operation between two balance sheet dates .for this purpose it matches the revenues and cost incurred in the process of earning revenues and shows the net profit earned or a loss suffered during a particular period.

It is a statement of financial position of a business at a specified moment of time . it represents all assets owned by the business at a particular moment of time and the claims (or equities )of the owners and outsiders against those assets at that time. It is in a way snapshot of the financial condition of the business at the time.

The term retained earning means the accumulated excess of earning over losses and dividends the balance shown by the income statement is transferred to the balance sheet through this statement, after making necessary appropriations. It is , thus , a connecting link between the balance sheet and the income statement. It is fundamentally a display of things that have caused the beginning-of-the-period retained earning balance to be changed into the one shown in the end-of-the-period retained earnings in the balance sheet. The statement is also termed as profit and loss appropriation account in case of companies.

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Study on Mutual Fund is the Better Investment Plan

In the current economic scenario interest rates are falling and fluctuation I the share market have put investors in confusion. One finds it difficult to take decision on investment. This is primarily, because of investments are risky in nature and investors have to consider various factors before investing in investment avenues.

Over the past decades mutual funds have grown intensely in popularity and have experienced a Considerable growth rate. Mutual funds are popular because they make it easy for small investors to invest their money in a diversified pool of securities. As the mutual fund industry has evolved over the years, there have arisen many questions about the nature of operations and characteristics of these funds.

Mutual funds are considered as one of the best available investments as compare to others they are very cost efficient and also easy to invest in, thus by pooling money together in a mutual fund, investors can purchase stocks or bonds with much lower trading costs than if they tried to do it on their own. But the biggest advantage to mutual funds is diversification, by minimizing risk & maximizing returns.

The study will guide the new investor who wants to invest in equity and mutual fund schemes by providing knowledge about how to measure the risk and return of particular scrip or mutual fund scheme. Mutual fund industry today is one of the most preferred investment avenues in India. Like all investment, they also carry certain risks. The investors compare the risks & expected fields after adjustment to tax on various instrument while taking investments decision.

Stock markets have been one of the major avenues for investing. Investors have been focusing their attention mostly on large capitalization stocks. They used to invest most of their money only in large capitalization stocks. But, lately it has been observed that few medium capitalization stocks have been giving returns better than large capitalization stocks.

Portfolio manager evaluates his portfolio performance and identifies the source of strength and weakness. The evaluation of portfolio provides a feed back about the performance to evolve better management strategy. Even though evaluation of portfolio performance is considered to be the last stage of investment process, it is a continuous process. The managed portfolios are commonly known as mutual funds. Various managed portfolio are prevalent in the capital market. Each shareholder participates in the gain or loss of the fund. Units are issued and can be redeemed as needed. The fund’s Net Asset value (NAV) is determined each day.

Investments in securities are spread across a wide cross-section of industries and sectors and thus the risk is reduced. Diversification reduces the risk because all stocks may not move in the same direction in the same proportion at the same time. Mutual fund issues units to the investors in accordance with quantum of money invested by them. Investors of mutual funds are known as unit holders.

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Study on Store Environment and Merchandising Mix at Big Bazaar

Retailing consists of these business activities concerned within the sale of products and services to shoppers for his or her personal, family, or home use. selling contains of 4 parts client orientation, coordinated effort, value-driven, and goal orientation.

The word "Retail" originates from a French-Italian word. Retailer-someone UN agency cuts off or sheds atiny low piece from one thing. selling is that the set of activities that markets product or services to final shoppers for his or her own personal or home use. It will this by organizing their accessibility on a comparatively massive scale and provision them to customers on a comparatively little scale. merchant could be a Person or Agent or Agency or Company or Organization UN agency is instrumental in reaching the products or Merchandise or Services to the tip User or final client.

The topic “store setting and mercantilism mix” gift in any sales outlet greatly influences the client satisfaction level and also the client perception towards that store. mercantilism is one among the recent issue in todays retail competition world that is incredibly necessary for all the sales outlet to follow that.
This study was done to understand that, do clients area unit extremely glad with the mercantilism combine gift within the massive bazaar and conjointly to search out out however the shop envirnoment influences the looking behaviour of the customer and to understand that section within the massive bazaar have smart mercantilism combine and to understand however the shop setting will be improved.

To study of the shop setting and mercantilism combine in massive bazaar super center, to see the satisfaction level of the shoppers regarding the shop setting and analyze the mercantilism combine to influence on the customer satisfaction level, and to boost the shop setting to extend the sales and to draw in the shoppers, this study helps to boost the setting of the shop to succeed in the client satisfaction level” and improve the mercantilism in massive bazaar super center.

Customer is one whom you satisfy a wish or want reciprocally for a few of payment. The payment could also be cash, time or could also be goodwill however there's bound style of payment. Satisfaction level of someone is felt by comparison product perceived in respect to the person’s expectations.

Satisfaction level is that the operate of the distinction between perceived performance and expectations. If the performance falls wanting expectations, the client won't be glad. If the performance matches the expectations the customer’s area unit extremely glad. If the performance is on the far side his expectations the client is happy or excited.

Customer satisfaction is customer’s positive or negative feeling regarding the worth that was perceived as a results of victimization specific organization’s giving in specific used reaction to a series of use scenario expertise. consistent with peter F. Ducker, the aim of business is to form then retain a glad client. A society supports business as a result of they serve its member’s by business to their desires and leave them glad. If the business discontented  its customer’s and not solely these customers stop availing service , however society at massive can condemn the firm and will even penalize it to the purpose of its extinction.

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Study on Effectiveness of Inventory Control System

The problem of competition is increasing in world market place. it's forced the companies to contemplate ways in which of up the internal control system. Severe competition makes it necessary to ceaselessly introduce new product and new styles of product.
Now every day each company can face the competition, attributable to that each company maintains a versatile inventory system. It can rely on however the corporate will reply to the quick dynamical market wants, client expectation and technological advancement. the corporate can specialize in enhancements on the subsequent measures: -

• The Inventory Level and work-in-progress
• Quality of the merchandise and technological advancement
• Flexibility and responsiveness of the assembly method

To meet the increased  demand of the merchandise, it's necessary to extend the capability of existing construction facility. The necessity of effective inventory management is being progressively complete in industrial and non-industrial organization each in Asian nation and abroad. This realization has ensue attributable to increasing quality of the task of managers and directors. In most organization, the matter of effective internal control is currently viewed because the most crucial problem with changes in social climate. whereas these are often nice assets to the organizations, they become issues if the organization isn't able to manage inventory properly.

Liquidity and profitable area unit the 2 important aspects of company business. Any business cannot run while not these 2. A firm might run while not profits for sometime; however with no liquidity, the firm cannot run their business. that's why management of inventory is associate degree integral a part of company coming up with in calling.

The proper internal control system ends up in associate degree optimum utilization of resources. Idle materials area unit of a monetary burden to the organization. so correct, inventory management directly assists in economical functioning of the corporate. S.L. Goel says “take care of the forest, the tree can watch out of itself”, it ought to be the most shibboleth of a list controller.

In inventory management, varied ways and techniques are often adopted to regulate the inventory like, prompt maintenance of registrars, correct material arrangement, and fixation of varied management levels and application of internal control techniques and bin card system etc, that area unit relevant for internal control in stores department.

Inventory management can facilitate a company in handling the provision of the raw materials and different activity so as to attain the most co-ordination and optimum expenditure on materials to extend the profits of the firm. CLA's inventory management|internal control system is chosen for the study; by the investigator is not any expectation see able of growing significance of the economical control of inventories. Hence, the research worker was prompted to require up this subject.

The problem hand-picked to the analysis is “to study the effectiveness of internal control system” at Capital Land Assets Pvt Ltd., The effectiveness of the prevailed inventory system is analyzing at the same time.

The variation of the costs of raw materials are analyzing with their effects on the operating of the unit.

The literary that means of the word “Inventory” is stock of products. each enterprise wants inventory for swish running of its activities. It is a link between production and distribution method. The unforeseen fluctuation in demand and provide of products additionally necessitates the necessity for inventory. It additionally provides a cushion for future worth fluctuations.

The purpose of inventory management is to make sure convenience of materials in comfortable quality and amount as and once needed and additionally to attenuate investment in inventories. so it's terribly essential to possess correct management and management of inventory.

Inventories play a significant role operating of real estate‟s trade. The inventory ensures operational smoothness. In most the organizations the substantial a part of capital is invested with in inventories. Inventory refers to stock of product a firm that's purchasable and additionally the parts that conjure the merchandise.

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Study on Initial Public Offers and Due Diligence

This report, because the Title “Initial Public Offers and Due Diligence: The Role of a Investment Banker”, is a trial to evoke the importance of the method of Due Diligence and therefore the significance of the important role contend by the factor in managing the difficulty of associate degree Initial Public provide (IPO).

When an organization problems associate degree initial public offering, it suggests that it's going public. the difficulty of associate degree initial public offering introduces a good degree of transparency in a very Company‟s operations.

All the relevant associate degrees updated info referring to the corporate is arranged  down before the investors so they will create an investment call. Again, there area unit set procedures, rules, rules and laws to be followed in egg laying down this info before the investors. A document referred to as the Prospectus‟ should be ready. The Prospectus captures all the mandatory info that's to be created obtainable to the investors. excluding the Prospectus, there area unit varied alternative company documents that require to be verified and summarized so as to gift them before the investors. An factor is appointed for the aim of managing the difficulty of associate degree initial public offering of an organization. The factor plays a fiduciary role by coordinating  the activities of the corporate, the restrictive Bodies, and therefore the Investors. The factor has responsibilities towards the

• Company, to manage the whole method of issue of its initial public offering, and to gift the Company's info before the investors in a very brief and unambiguous kind.
• Investors, to administer all of them the relevant and updated info on the corporate, whereas at a similar time protective their interests.
• Regulatory Bodies like the Securities and Exchange Board of Bharat, to stick to all or any helper and legal compliance.

In order to meet all his responsibilities well, the factor should work diligently. the method through that he verifies and summarizes the Company‟s info is so referred to as the method of Due Diligence. He should issue Due Diligence Certificates at varied points throughout the difficulty method, language that the corporate documents have all been verified and area unit correct. This report can take the reader through the whole method of the difficulty of associate degree initial public offering and can lay special stress on the dynamic role contend by the factor

The decision by an organization to travel public could be a essential one because it leads to the dilution of possession stake and therefore the diffusion of company management. during this respect, associate degree Initial Public provide (IPO) is that the initial public provide of securities by an organization since its beginning. The factor acts as associate degree mediator between the provision company and therefore the final investors UN agency purchase these securities.

Managing associate degree initial public offering involves variety of mechanical and intellectual efforts that require to be applied in activities like channeling the money surplus of the society into productive investment avenues, sweat Due Diligence to confirm the adequacy and appropriateness of the disclosures created within the Prospectus, and guiding and coordinating  the opposite intermediaries related to the difficulty. The project can address all the on top of activities concerned within the management of IPOs to evoke the importance of the dynamic role contend by the factor during this sphere.

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