MANAGEMENT PORTAL

The various tools used for financial analysis are: Fund flow Statement Ratio Analysis Common Size Statements Comparative Financ...

The employment of an asset or source of funds for which the firm has to pay a fixed cost or fixed return maybe termed as leverage. ...

a)       Cash Budget shows the policy and programme of cash inflows and outflows to be followed in a future period under planned condit...

A company can use commercial papers to raise funds. It is a promissory note carrying the undertaking to repay the amount on or after a par...

Trend analysis is employed when it is required to analyze the trend of data shown in a series of financial statements of several succes...

Preference capital represents a hybrid form of financing – it takes some characteristics of equity and some attributes of debentures. ...

The operating cycle is the length of time between the company’s outlay on raw materials, wages and other expenditures and the inflow of...

The term cost of capital means the overall composite cost of capital defined as “weighted average of the cost of each specific type of ...

CASH FLOW - A Cash Flow Statement is a statement which shows inflows and outflows of cash and cash equivalents of an enterprise during...

Fund flow statement also referred to as statement of “source and application of funds” provides insight into the movement of funds and ...

Ratio analysis is the method or process by which the relationship of items or groups of items in the financial statements are computed,...

The balance sheet is a significant financial statement of the firm. In fact, it is called the fundamental accounting report. Other ter...

The issue of debentures by public limited companies is regulated by Companies Act 1956. Debenture is a document, which either creates a...

The important function of the financial manager in a modern business consists of the following: 1. Provision of capital : To ...

PROFIT MAXIMIZATION - It is one of the basic objectives of financial management. Profit maximization aims at improving profitability, ...

Wealth maximization decision criterion is also known as Value Maximization or Net Present-Worth maximization. In the current academic l...