A RESEARCH REPORT ON LIQUIDITY AND FINANCIAL PERFORMANCE ANALYSIS: A COMPARATIVE STUDY ON SOME SELECTED CEMENT COMPANIES IN BANGLADESH
Date
2015-12
Authors
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Journal ISSN
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Publisher
HAJEE MOHAMMAD DANESH SCIENCE AND TECHNOLOGY UNIVERSITY, DINAJPUR.
Abstract
Evaluation of company’s performance is important for all related parties: owners,
company managers, customers and shareholders. The study tried to investigate the
impact of liquidity, operational efficiency and asset utilization on the financial
performance of these selected cement companies namely Lafarge Surma Ltd, Premier
Cement Ltd and Crown Cement Ltd. A total of three cement companies are financially
analyzed over the period, 2010 to 2014.The study finds that the company with higher
total assets, liabilities and credits does not always ensure better profitability
performance; liquidity, operational efficiency and asset utilization and all these have
significant influence on financial performance of the commercial companies. The
liquidity ratio indicates that firms within the cement industry have deficient current asset
to meet liquid or current liability which is a sign of alarming liquidity position of the
industry. This paper also tried to rank the three cement companies in Bangladesh on the
basis of their financial characteristics revealed by different financial ratios. Financial
ratios such as liquidity ratios and profitability ratios have used to analyze the liquidity
position and financial performance of the three selected cement companies.
Description
SUBMITTED BY
SHANTA MAJUMDER
Student ID: 1405161
Semester: January-June, 2015
MBA in Accounting and Information Systems
HSTU, Dinajpur-5200
MASTER OF BUSINESS ADMINISTRATION (MBA)
This Report is submitted to the Department of Accounting, Hajee Mohammad Danesh
Science and Technology University, Dinajpur for the Fulfillment of Degree of Master of
Business Administration (MBA).
Keywords
LIQUIDITY AND FINANCIAL, COMPARATIVE STUDY ON SOME SELECTED CEMENT COMPANIES