ijrcm-1-IJRCM-1_vol-5_2014_issue-09-art-12

8/11/2019 ijrcm-1-IJRCM-1_vol-5_2014_issue-09-art-12

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VOLUME NO.5(2014),ISSUE NO.09 (SEPTEMBER) ISSN0976-2183

A Monthly Double-Blind Peer Reviewed (Refereed/Juried) Open Access ntern!tion!l e-Journ!l - ncluded in the ntern!tion!l "eri!l DirectoriesIndexed & Listed at:

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INTERNATIONAL JOURNAL OF RESEARCH IN COMMERCE & MANAGEMENTA Monthly Double-Blind Peer Reviewed (Refereed/Juried) Open Access ntern!tion!l e-Journ!l - ncluded in the ntern!tion!l "eri!l Directories

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ONTENTS

Sr.No. TITLE & NAME OF THE AUTHOR (S)

PageNo.

1 AN EXPLORATORY STUDY ON WHAT MOTIVATES PEOPLE TO CHOOSE TEACHING CAREER INENGINEERING INSTITUTIONS

S.MURALI & DR. S. MOHAN

1

2 TIMELINESS- AN ESSENCE OF CORPORATE REPORTING PRACTICESRAMANJIT KAUR

6

3 A STUDY ON CONSUMERS PREFERENCE ON BRAND LOYALTYDR. N. SRINIVAS KUMAR

11

4 STUDY ON THE IMPACT OF AGE PROFILE ON MARET SEGMENTATIONDR. ANIL CHANDHOK & DR. BHAVET

13

! GLOBAL BRANDS" LOCAL ACTIONS# COLLECTION CENTERS FOR RECYCLING AND REVERSE LOGISTICSPRASHANT KUMAR & BHIMRAO GHODESWAR

1!

6 ANTECEDENTS AND CONSE$UENCES OF CUSTOMER RELATIONSHIP MANAGEMENT IN HOTEL INDUSTRYV. KRISHNAMOORTHY & DR. R. SRINIVASAN

1%

A STUDY ON MANAGEMENT OF NPAS AND IMPACT OF SECURITI'ATION ACT( 2))2 ON REDUCTION OFNPAS IN BANSDR. Y NAGARAJU & KARUNA M

2!

* A STUDY ON IMPACT OF CULTURAL CORRELATION BETWEEN ORGANI'ATIONAL CHANGE ANDPRODUCTIVITY IN RURAL BANS

DR. MAHESHA KEMPEGOWDA & NALINA.R

3)

% OUTCOMES OF STRESS# A STUDY OF CAUSE & REMEDIAL ACTIONS FOR REDUCING STRESSHARTESH PANNU & PRERNA TIKKU

34

1) GROWTH AND NECESSITIES OF FDI IN RETAILING IN INDIAMANOJ KUMAR SINGH

3*

11 CULTIVATION OF SHARED MINDSETS# AN IMPERATIVE TO HAVE WOR VALUE CONGRUENCE IN

MERGERS & AC$UISITIONSRASHI THAREJA

41

12 A STUDY ON THE WORING CAPITAL RATIO OF THE DISTRICT CENTRAL COOPERATIVE BANS INTIRUNELVELI REGION( TAMILNADU

DR. A.MAHENDRAN & R.AMBIKA

44

13 GREEN PRODUCTS VERSUS CONVENTIONAL PRODUCTS# A SELECT STUDYP. KISHORE KUMAR & DR. BYRAM ANAND

!)

14 SOCIO-ECONOMIC CONDITIONS OF TAMIL MIGRANTS IN MALAPPURAM DISTRICTS OF ERALAFASALURAHMAN.P.K.PATTERKADAVAN & MUHAMMED MUSTHAFA M.

!3

1! GREENING OF SUPPLY CHAIN# BENEFITS AND CHALLENGESABRAR AHMED, ANURAG REDDY RAMIREDDY, SOURYA SRI HARSHA & PUSHKALA MURALIDHARAN

62

16 MANAGING DIVERSITY AND MULTICULTURALISM FOR ORGANI'ATIONAL TRANSFORMATIONSRAVAN KUMAR REDDY & ELIAS GIZACHEW

66

1 INFLUENCE OF JOB SATISFACTION ON THE $UALITY OF TEACHINGBENY PAUL E

6%

1* OPTIMAL PETROLEUM FISCAL REGIME IN JOINT DEVELOPMENT 'ONES# A COMPARATIVE ANALYSIS OFNIGERIA-SAO TOME AND PRINCIPE JD' AND MALAYSIA-THAILAND JDA

DR. SANI SAIDU & SHAMSUDDEEN MUSA AUJARA

2

1% ANALYSIS OF GREEN MARETING AS ENVIRONMENT PROTECTION TOOL# A STUDY OF CONSUMER OFDEHRADUN

SHALINI THAPA & SHIKHA VERMA

*

2) A STUDY ON WORING CAPITAL MANAGEMENT THROUGH RATIO ANALYSIS WITH SPECIAL REFERENCE

TO RAJASTHAN DRUGS & PHARMACEUTICALS LTD+YOGESH KUMAWAT

*!

RE$UEST FOR FEEDBAC & DISCLAIMER *%


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HIEF PATRON

PROF+ + + AGGARWAL,h!ir3!n% M!l!viy! '!tion!l nstitute of 6echnolo&y% J!ipur

(An in!i!"!# $% N!i$n' I)$*!n+# & %"'' %"n-#- Mini!* $% H"n R#$"*+# D#/#'$)#n!, G$/#*n#n! $% In-i0

,h!ncellor% 7 R M!n&!l!3 8niversity% #ur&!on

,h!ncellor% 9in&!y!:s 8niversity% $!rid!b!d

$ounder ;ice-,h!ncellor (


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PROF+ ANIL + SAINI,h!irperson (,R,)% #uru#obind"in&h P 8niversity% Delhi

DR+ SAMBHAVNA$!culty% 6M% Delhi

DR+ MOHENDER UMAR GUPTAAssoci!te Professor% PJ9'#overn3ent,olle&e% $!rid!b!d

DR+ SHIVAUMAR DEENEAsst Professor% Dept of ,o33erce% "chool of Business "tudies% ,entr!l 8niversity of 7!rn!t!!% #ulb!r&!

ASSO IATE EDITORS

PROF+ NAWAB ALI HANDep!rt3ent of ,o33erce% Ali&!rh Musli3 8niversity% Ali&!rh% 8P

PROF+ ABHAY BANSAL.e!d% Dep!rt3ent of nfor3!tion 6echnolo&y% A3ity "chool of ?n&ineerin& 6echnolo&y% A3ity

8niversity% 'oid!

PROF+ V+ SELVAM""9% ;6 8niversity% ;ellore

PROF+ N+ SUNDARAM;68niversity% ;ellore

DR+ PARDEEP AHLAWATAssoci!te Professor% nstitute of M!n!&e3ent "tudies Rese!rch% M!h!rshiD!y!n!nd8niversity% Roht!

DR+ S+ TABASSUM SULTANAAssoci!te Professor% Dep!rt3ent of Business M!n!&e3ent% M!trusri nstitute of P# "tudies% .yder!b!d

TE HNI AL ADVISOR

AMITA$!culty% #overn3ent M "% Moh!li

FINAN IAL ADVISORS

DICIN GOYALAdvoc!te 6!@ Adviser% P!nchul!

NEENA

nvest3ent ,onsult!nt% ,h!3b!&h!t% "ol!n% .i3!ch!l Pr!desh

LEGAL AD VISORS

JITENDER S+ CHAHALAdvoc!te% Pun5!b .!ry!n! .i&h ,ourt% ,h!ndi&!rh 86

CHANDER BHUSHAN SHARMAAdvoc!te ,onsult!nt% District ,ourts% 2!3un!n!&!r !t J!&!dhri

SUPERINTENDENT

SURENDER UMAR POONIA


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ALL FOR MANUS RIPTS

Ce invite unpublished novel% ori&in!l% e3piric!l !nd hi&h u!lity rese!rch wor pert!inin& to recent develop3ents pr!ctices in the !re!s of

,o3puter "cience Applic!tionsE ,o33erceE BusinessE $in!nceE M!retin&E .u3!n Resource M!n!&e3entE #ener!l M!n!&e3entE B!nin&E

?cono3icsE 6ouris3 Ad3inistr!tion M!n!&e3entE ?duc!tionE 9!wE 9ibr!ry nfor3!tion "cienceE Defence "tr!te&ic "tudiesE ?lectronic

"cienceE ,orpor!te #overn!nceE ndustri!l Rel!tionsE !nd e3er&in& p!r!di&3s in !llied sub5ects lie Accountin&E Accountin& nfor3!tion

"yste3sE Accountin& 6heory Pr!cticeE Auditin&E Beh!vior!l Accountin&E Beh!vior!l ?cono3icsE ,orpor!te $in!nceE ,ost Accountin&E

?cono3etricsE ?cono3ic Develop3entE ?cono3ic .istoryE $in!nci!l nstitutions M!retsE $in!nci!l "ervicesE $isc!l PolicyE #overn3ent 'on

Profit Accountin&E ndustri!l Or&!ni!tionE ntern!tion!l ?cono3ics 6r!deE ntern!tion!l $in!nceE M!cro ?cono3icsE Micro ?cono3icsE Rur!l

?cono3icsE ,o-oper!tionE De3o&r!phy4 Develop3ent Pl!nnin&E Develop3ent "tudiesE Applied ?cono3icsE Develop3ent ?cono3icsE Business

?cono3icsE Monet!ry PolicyE Public Policy ?cono3icsE Re!l ?st!teE Re&ion!l ?cono3icsE Politic!l "cienceE ,ontinuin& ?duc!tionE 9!bour

Celf!reE PhilosophyE Psycholo&yE "ociolo&yE 6!@ Accountin&E Advertisin& Pro3otion M!n!&e3entE M!n!&e3ent nfor3!tion "yste3s (M")E

Business 9!wE Public Responsibility ?thicsE ,o33unic!tionE Direct M!retin&E ?-,o33erceE #lob!l BusinessE .e!lth ,!re Ad3inistr!tionE

9!bour Rel!tions .u3!n Resource M!n!&e3entE M!retin& Rese!rchE M!retin& 6heory Applic!tionsE 'on-Profit Or&!ni!tionsE Office

Ad3inistr!tion/M!n!&e3entE Oper!tions Rese!rch/"t!tisticsE Or&!ni!tion!l Beh!vior 6heoryE Or&!ni!tion!l Develop3entE

Production/Oper!tionsE ntern!tion!l Rel!tionsE .u3!n Ri&hts DutiesE Public Ad3inistr!tionE Popul!tion "tudiesE Purch!sin&/M!teri!ls

M!n!&e3entE Ret!ilin&E "!les/"ellin&E "ervicesE "3!ll Business ?ntrepreneurshipE "tr!te&ic M!n!&e3ent PolicyE 6echnolo&y/nnov!tionE

6ouris3 .ospit!lityE 6r!nsport!tion DistributionE Al&orith3sE Artifici!l ntelli&enceE ,o3pilers 6r!nsl!tionE ,o3puter Aided Desi&n (,AD)E

,o3puter Aided M!nuf!cturin&E ,o3puter #r!phicsE ,o3puter Or&!ni!tion ArchitectureE D!t!b!se "tructures "yste3sE Discrete

"tructuresE nternetE M!n!&e3ent nfor3!tion "yste3sE Modelin& "i3ul!tionE 'eur!l "yste3s/'eur!l 'etworsE 'u3eric!l

An!lysis/"cientific ,o3putin&E Ob5ect Oriented Pro&r!33in&E Oper!tin& "yste3sE Pro&r!33in& 9!n&u!&esE RoboticsE "y3bolic $or3!l 9o&icE

Ceb Desi&n !nd e3er&in& p!r!di&3s in !llied sub5ects

Anybody c!n sub3it the ,./ 0of unpublished novelE ori&in!lE e3piric!l !nd hi&h u!lity ,50 78/95:;,0


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1 EYWORDS#Abstr!ct 3ust be followed by ! list of eywords% sub5ect to the 3!@i3u3 of five 6hese should be !rr!n&ed in !lph!betic order sep!r!ted byco33!s !nd full stops !t the end

I MANUSCRIPT#M!nuscript 3ust be in BRITISH ENLISHprep!red on ! st!nd!rd A+ sie !ORTR"IT SETTIN !"!ER t 3ust be prep!red on ! sin&le sp!ce !ndsin&le colu3n with 3!r&in set for top% botto3% left !nd ri&ht t should be typed in = point ,!libri $ont with p!&e nu3bers !t the botto3 !nd centre of every

p!&e t should be free fro3 &r!33!tic!l% spellin& !nd punctu!tion errors !nd 3ust be thorou&hly edited

K HEADINGS#All the he!din&s should be in ! * point ,!libri $ont 6hese 3ust be bold-f!ced% !li&ned left !nd fully c!pit!lised 9e!ve ! bl!n line before e!chhe!din&

= SUB-HEADINGS#All the sub-he!din&s should be in ! = point ,!libri $ont 6hese 3ust be bold-f!ced% !li&ned left !nd fully c!pit!lised

/ /5>=. 9:/=7 / /5>=. REFERENCES#6he list of !ll references should be !lph!betic!lly !rr!n&ed 6he !uthor (s) should 3ention only the !ctu!lly utilised references in the prep!r!tion

of 3!nuscript !nd they !re supposed to follow H55 S/= . R.:0*@@)% such !s !fter 7ohl (=K-0*0

JOURNAL AND OTHER ARTICLES

"che3enner% RC% .uber% J, !nd ,oo% R9 (*)4 L,usto3er ;!lue4 A ,o3p!r!tive "tudy of Rur!l !nd 8rb!n ,usto3ers%L 6hesis% 7urushetr! 8niversity% 7urushetr!ONLINE RESOURCES

Alw!ys indic!te the d!te th!t the source w!s !ccessed% !s online resources !re freuently upd!ted or re3ovedWEBSITES

#!r&% Bh!vet (>*)4 6ow!rds ! 'ew '!tur!l #!s Policy% Politic!l Ceely% ;iewed on J!nu!ry *% >*> http4//epwin/user/view!bstr!ct5sp


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A STUDY ON THE WORING CAPITAL RATIO OF THE DISTRICT CENTRAL COOPERATIVE BANS IN

TIRUNELVELI REGION( TAMILNADU

DR. ".M"HENDR"N

"SST. !ROFESSOR

DE!"RTMENT OF COO!ER"TI%ES

"MBO UNI%ERSIT&

"MBO, ETHIO!I"

R."MBIK"

F"CULT& MEMBER

C"DD C"EE COM!UTER CENTRE

"UNDI!"TT&

ABSTRACTBn1in2 i !3# 'i%# 'in# $% !3# n!i$n n- i! )#$)'#. In !$-4 #+$n$ n1in2 #+!$* n##- !$ !n- $"! in +*$5-#- n- 3i23' +$)#!i!i/# *1#!. T3# )+# $%

"in# i *#'#n!'#, 53#*# !$-4 inn$/!i$n #+$# !$$**$54 !!" 6"$. DCCB $++") )'+# $% i2ni%i+n+# in !3# +$$)#*!i/# +*#-i! -#'i/#* !#.

T3# +! )$1#)#*$n $% !3# +$$)#*!i/# $/##n! ! -i!*i+! '#/#'. In#%%i+i#n! %"n+!i$nin2 $% +$$)#*!i/# i -"# !$ - -#!, #7+#i/# $/#*-"# $*

$!3#*5i# in/#!#n!. T3#*#%$*#, !3# %inn+i' n2##n! $++")i# n i)$*!n+# )'+# !3# %"n+!i$n $% !3## in!i!"!i$n. H#n+#, !3# n'!i+' !"- $n

!3# W$*1in2 C)i!' R!i$ $% Di!*i+! C#n!*' C$$)#*!i/# Bn1 in Ti*"n#'/#'i R#2i$n 3 ##n "n-#*!1#n. T3# *#"'! $% !3# !"- 5i'' 3#') in i-#n!i%in2 !3#

'+"n i% n in !3# %inn+i' )#*%$*n+# $% !3# DCCB n- !$ %*# %inn+i' )$'i+i# n- )*$2*# !$ !3# #n#%i! $% !3# n1 n- !3# +$"ni!.

EYWORDSfin!nci!l !n!lysis% co-oper!tive b!ns

1+1 INTRODUCTIONin!nci!l "t!te3ents: refer to ! p!c!&e of st!te3ents such !s b!l!nce sheets% inco3e st!te3ent% funds flow st!te3ent% c!sh flow st!te3ent !nd

st!te3ent of ret!ined e!rnin&s 6he b!l!nce sheet !nd inco3e st!te3ent !re tr!dition!l fin!nci!l st!te3ents Other st!te3ents !re prep!red to

supple3ent the36he followin& !re the 3!in ob5ectives of fin!nce st!te3ent !n!lysis

6o esti3!te the e!rnin& c!p!city of the concern

6o 5ud&e the fin!nci!l (both liuidity !nd solvency) position !nd fin!nci!l perfor3!nce of the concern

6o deter3ine the debt c!p!city of the concern

6o decide !bout the future prospects of the concern

Accordin& to the A3eric!n nstitute of ,ertified Public Accounts (A,PA)% fin!nci!l st!te3ents reflect ! co3bin!tion of recorded f!cts% !ccountin& principles !nd

person!l 5ud&3ents 6he ter3 recorded f!cts refers to the d!t! t!en out fro3 !ccountin& records $!cts which h!ve not been recorded in the fin!nci!l boos!re not depicted in fin!nci!l% however i3port!nt they 3i&ht be $or e@!3ple% fi@ed !ssets !re shown !t cost irrespective of their 3!ret or repl!ce3ent price

since only cost price is recorded in the boos ,ert!in !ccountin& principles% concepts !nd conventions !re followed in the prep!r!tion of fin!nci!l st!te3ents

$or e@!3ple% the convention of v!lu!tin& stoc !t cost or 3!ret price% whichever is less is followed 6he principle of v!lu!tin& !ssets !t cost less depreci!tion is

followed for b!l!nce sheet purpose Person!l 5ud&3ent h!s !n i3port!nt be!rin& on the fin!nci!l st!te3ents $or e@!3ple% the selection of ! 3ethod for stoc

v!lu!tion depends on the person!l 5ud&3ent of the !ccount!nt

1+2 STATEMENT OF THE PROBLEMD,,Bs occupy ! pl!ce of si&nific!nce in the cooper!tive credit delivery syste3 6hey !ct !s ! spoesperson of the cooper!tive 3ove3ent !t district level 6he

success or otherwise of the cooper!tives in ! district level l!r&ely depends upon the efficiency of the functionin& of D,,Bs 6he founders of the 3ove3ent

envisioned the role of D,,Bs beyond the bound!ries of 3ere fin!ncin& b!n D,,Bs !re e@pected to serve !s ! fin!ncin& b!n for the pri3!ries in ! district%

&uide the3 in their d!y to d!y oper!tions% supply of necess!ry 3!npower !nd technolo&y wherever it is reuired% voicin& on beh!lf of pri3!ries !t policy level

etc% Bec!use of this inte&r!ted role% D,,Bs !re str!te&ic!lly loc!ted !nd inte&r!ted with the cooper!tive syste3

.ence% they !re not only !ctin& !s fin!ncin& b!ns but !lso !ct !s develop3ent b!ns for the cooper!tives !t district level 6o do these 3ultif!rious functions

D,,Bs should h!ve ! well-defined 3!n!&e3ent syste3 n the tot!l 3!n!&e3ent of the D,,Bs% fin!nci!l 3!n!&e3ent occupies ! pl!ce of i3port!nce !s the

functions of these institutions !re !lso &overned by the B!nin& Re&ul!tion Act ?ven ! 3inor devi!tion fro3 b!nin& nor3s would !ttr!ct pen!l !ctions fro3 thel!w enforcin& !uthorities On the one side% D,,Bs !re e@pected to !ct !s ! fin!ncin& b!n for the pri3!ries% which !re in 3!5ority of the c!ses 3!n!&ed by

untr!ined wor force On the other side% D,,Bs !re e@pected to follow the b!nin& nor3s !s well !s i3ple3ent the "t!te #overn3ents sche3es !nd

pro&r!33es for the develop3ent of the st!te Most D,,Bs th!t f!il see3 to do so bec!use of proble3s in their lo!n portfolio 'on-perfor3in& lo!ns &row to

such e@tent th!t revenues f!ll off !nd lo!n e@penses !s well !s oper!tin& costs !bsorb !ll the e!rnin&s th!t re3!in 6he b!d lo!n situ!tions usu!lly !rise fro3

co3bin!tion of f!ctors n this re&!rd% it is pertinent to study how these b!ns 3obilie the resources !nd deploy the3 .ence funds 3!n!&e3ent of the D,,Bs

is !n i3port!nt issue !nd their fin!nci!l perfor3!nce is to be studied with their i3p!ct on worin& c!pit!l r!tio in D,,Bs n this conte@t% the uestions !pt to

!rise !re4

Chether the fin!nci!l perfor3!nces of the b!ns !re in s!tisf!ctory 3!nner in ter3s of worin& c!pit!l r!tioN

6o find out the !nswer to these uestions% !n !n!lytic!l study h!d to be undert!en 6he results of such studies will help to find out the proble3% difficulties%

i3p!cts etc% !nd to fr!3e fin!nci!l policies by the D,,Bs for the benefits of the f!r3ers% the co33unity !nd other st!eholders

1+3 REVIEW OF LITERATURE"ever!l individu!l rese!rchers h!d studied ! few f!cets of worin& c!pit!l r!tio of selected D,,Bs in selected !re!s 6o now how f!r the &round is !lre!dy

prep!red !nd to identify the &!ps therein !nd to spell out the issues which need further intensive !nd co3prehensive !n!lysis% !n !tte3pt is 3!de to review the

rel!ted liter!ture1+3+1 G7/595: A+ 5: S


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+1

the D,,Bs in 6!3iln!du is found decre!sed n this p!per !n !tte3pt is 3!de to !n!lye the funds 3!n!&e3ent of the b!n for the period of 5 S


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+I

effects on the volu3e of business !nd there by contributin& to the over!ll profit!bility 6he d!t! in rel!tion to the worin& c!pit!l of the selected D,,B" durin&

the study period !re presented in t!ble < 00>0 I1K I**>-*0 >*1> K+*I> =1* 1>*< I= I*0I K* K1=>* KI1

>**0-*+ K=+ IK+ >000I =>* >I 1I= 1=+< 1K0 I**+-*1 I+K< I0K >*01= I>K II=0 1=< II+**1-*I + >**K+ K 1*+ 10+ I1> 1>0 I0*K1 1=+

>**I-*K I>0 I*K >==< KK* KI+ 1>= I==I 1=0 IIKK* I>I

>**K-*= >**> I1= >I>01 =K* +I0= 1== **=-*< >1+K< K>* 0*+IK =I* K011 1=> >+*>1 II+ I K>

A+ 1*** 1+! 22462 +4 13336 6!+! 1!4%2 61 )16% )

D8 D#)$i! R8 R!i$

t could be observed fro3 the !bove t!ble th!t the deposits to worin& c!pit!l r!n&ed between I> percent !nd =0 percentE on !n !ver!&e K1 percent of the

tot!l worin& c!pit!l of the selected D,,Bs were by w!y of deposits 6he ;D,,B h!s 3ore of deposits to worin& c!pit!l r!tio (ie% => percent) !nd stood first

!3on& the four b!ns 6he 68D,,B !nd 7AD,,B h!d below the opti3u3 level deposits ie% II percent !nd I percent respectively% the opti3u3 bein& K*

percent t c!n be inferred th!t% the over!ll perfor3!nce of the b!ns in this respect is s!tisf!ctory

1+11+! RATIO OF BORROWINGS TO WORING CAPITAL

n !ddition to the deposits% borrowin&s fro3 other !&encies such !s lo!ns fro3 6'",B% co33erci!l b!ns etc% constitute !n i3port!nt source of worin& c!pit!l

of the b!ns 6he r!tio of borrowin&s to worin& c!pit!l is presented in the followin& t!ble

TABLE 1+3# RATIO OF BORROWINGS TO WORING CAPITAL(R.in '130

B5:8,

Y5,

TIDCCB VIDCCB TUDCCB ADCCB TOTAL

B R B R B R B R B R

=0 >+0I *0 >1=+ 00 *>

>**>-*0 0** I >+0* =I >0* 11 +>+ =I *==+ *

>**0-*+ 1=>0 0== * >+KI I ==IK 0> >*+>I **+-*1 K>*K >K= ++0= I* +K0 K1 =I=*< >1

>**1-*I =>0 0*< 1* >>=0 *I *K+I< >11

>**I-*K IKK* >10 0+* >>+1 * K011 + =+0= >I K**=-*< 1I= +I >1=* K0 >1*+ =+ K*>> K+ >I

A+ 436 1!+! 2*16 %+ 143 6+% 6*44 2 1!!)% 14+%B8 B$**$5in2 R8 R!i$

6he !ver!&e proportion of the borrowin&s to worin& c!pit!l of the b!ns is 10 percent .owever this percent!&e w!s found to be very hi&h only with 7AD,,B

(>K* percent) reve!lin& the 3uch dependence of the b!n on borrowin&s 9ower borrowin&s &ener!te 3ore profit !nd hi&h borrowin&s &ener!te he!vy loss

6he over!ll !n!lysis reve!led th!t the perfor3!nce of the D,,Bs in this respect is s!tisf!ctory


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+K

1+11+6 RATIO OF OWNED FUNDS TO BORROWED FUNDS

A hi&her level of owned funds is construed !s ! f!vor!ble fin!nci!l f!ctor for the D,,Bs

TABLE- 1+4# RATIO OF OWNED FUNDS TO BORROWED FUNDS(R.in '130

B5:8,

Y5,


BF OF R BF OF R BF OF R BF OF R BF OF R

K I**I K KI***-* >*>0= =+>< >K K>0+= =1KK K

>**-*> >>0> >*+ +1=>+ K+ ++ K**>-*0 >01>> 0>+I 0= >I+* I= I+0< 1==0 01= >*>1* K00K0I 0IIK 11 >I1>+ +0 >+KI KK*1 < =**+-*1 >0I=K 0>1 0> >1++ 000< K= 0=0 1==+ +>1 >10K+ =1+ K ==0*I 10*= 1=

>**1-*I >0>K 101= >0 >I*++ +0 0K=K KK0K 1I >K+0** 1IK1 >+K >10== 1I+I 0* +**= =>== 1 >+>K< >**>< +0*= >1>

>**K-*= >I** I+IK >+< >=*I* 1+1+ KK 1II* 1+ 1K1*1 >= K+ 0+ >100

>**=-*< 0*I+I IK+I >>* 00*+K 1K=* I= *

A+ 232!3 3)1 1!+3 2!2% 36!* *+1 14*)% !%) 3%+1 2233 13* 13+6 *!6* 164)% 16+

BO8 B$**$5#- F"n- R8R!i$

On !n !ver!&e the proportion of owned funds to borrowed funds of the selected D,,Bs w!s !bout IK percent durin& the study period ,o3p!r!tively% the

6hirunelveli D,,B h!d very less (K1 percent) r!tio of owned funds to borrowed funds which is not considered &ood 6he 6huthuudi D,,B:s perfor3!nce in this

respect is co3p!r!tively better "ince the r!tio of 3ost of the b!ns is 3ore th!n = percent it c!n be concluded th!t the fin!nci!l perfor3!nce of the b!ns in

this respect is s!tisf!ctory

1+11+ RATIO OF NET PROFIT TO WORING CAPITAL

6he net profit is !lso nown !s 'et M!r&in or surplus 6his r!tio 3e!sures the rel!tionship between net profit !nd worin& c!pit!l .i&her the r!tio of netoper!tin& profit to worin& c!pit!l better is oper!tion!l efficiency of the D,,Bs 'et profit r!tio of 1 percent is considered to be opti3u3 6he r!tio of net profit

to worin& c!pit!l is presented below

TABLE- 1+!# RATIO OF NET PROFIT TO WORING CAPITAL (R.in '130

B5:8,

Y5,


NP R NP R NP R NP R NP R

+ *

-+++ -< - -*= ->I=< -0+

>**-*> ->* -> -K 11 *0 -01+ -1

>**>-*0 -1++ -I* - -*+ -I

>**0-*+ -0+= -0 -0+= -> -00 -1 *+ -**+-*1 = 0K **1-*I -**I-*K -1II -> I*< ** KKK= 01 * ** >>K *>

>**K-*= ->*I1 -I= -1=1 -< -K=0 -0 10 *> -00K< ->**=-*< *1 *0 K>> >* +0< ** 1 ** =0> *I

A+ -66) -2+! -4+ -)+3 -2) -1+) 31+ )+1 -**4+* -)+%

NP8 N#! P*$%i! R8 R!i$.

6he R!tio of net profit to worin& c!pit!l of the selected b!ns r!n&es between -0+ percent to += percent durin& the study periodE on !n !ver!&e of -*0 K

1 1

>***-* >KK 0 101 >0 0< *= >10 + >*+ 1

>**-*> >1* 1K< >> =K * >0= > >1+ +

>**>-*0 >K1 1*1 = => *= >>1 * =K >

>**0-*+ >>< *< >>< *= += *K >+* *< =+I *=

>**+-*1 >+* *< >+* *< 1K *= >01 *= =K0 ***1-*I >> *= 1>< < < *I >>= *K ***I-*K >*+ *= +*> + 00 *I *K **K-*= >K *K 1>K K +K *I >I *K *= ***=-*< >> *I +1 > + *1 >+= *K *>1 *=

A+ 2!1 1 4 1+6 14* )+ 232 1 1)* 1+1

COM8 C$! $% Mn2##n! R8 R!i$.

t c!n be observed fro3 the t!ble th!t the b!ns !re incurrin& on !n !ver!&e 3ore th!n one percent on 3!n!&e3ent cost which is !bove the ide!l level of *K

percent .ence the perfor3!nce of the b!ns in this respect is not s!tisf!ctory 6he b!n should inculc!te the cost consciousness !3on& the st!ff !nd

3!n!&e3ent so th!t ! hi&her profit c!n be !chieved

1+12 FINDINGS6he present study% A study on the worin& c!pit!l r!tio of the D,,Bs in 6irunelveli Re&ion% 6!3iln!du "t!te is !n !n!lytic!l one 6he study w!s conducted in

6irunelveli Re&ion% 6!3iln!du st!te A3on& the five ,ooper!tive Re&ions in 6!3iln!du% 6irunelveli Re&ion coverin& four D,,Bs w!s selected !nd second!ry d!t!

were used for the !n!lysis A dec!d!l period w!s covered by this (


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+**)% C$$)#*!i/# C*#-i! n- Bn1in2% 9i3r! Public!tions% J!n!nn!th!n '!&!r% Aru3b!!3% ,henn!i-*I

> $ulb!& "in&h !nd B!lwinder "in&h% (>**I) Profit!bility of the ,entr!l ,ooper!tive B!ns in Pun5!b- A Deco3position An!lysis In-in C$$)#*!i/# R#/i#5%

;ol 'o July>**I Pp+-1

0 #owth!3!n A !nd "riniv!s!n 6 (>**) ?ffective $unds M!n!&e3ent by the 7u3b!on!3 ,entr!l ,ooper!tive B!n % In-in C$$)#*!i/# R#/i#5,

;ol+K'o+% April>**

+ 7ul!ind!isw!3y ;% (>**>)% T#7! B$$1 $% +$$)#*!i/# Mn2##n!,Arudr! Ac!de3y% ,oi3b!tore Pp>>*1 P!ndey M% (>**I)% Finn+i' Mn2##n!,;i!s Publishin& .ouse Pvt 9td% 1KI% M!s5id Ro!d% J!n&pur!% 'ew Delh-+

I Peer Moh!3ed s !nd "h!ulibr!hi3 "A' (>*)% Finn+i' Mn2##n!,P!ss Public!tions% >% 7rishn! "treet% ;O, '!&!r% M!dur!i-I>1 *>*

K R!5!"% (>**1) Perfor3!nce ?v!lu!tion of MD,,B 9td- An Applic!tion of "tructur!l !nd #rowth An!lysis% In-in C$$)#*!i/# R#/i#5% ;ol+>% 'o+% April>**1% Pp01I-0I0

= R!3!ch!ndr!n R "riniv!s!n R% (>**)% Finn+i' Mn2##n!% "rir!3 public!tions% -# !ly!n!pur3% 6ennur% 6richy-K**/+I 6uh3eerpur ?@tension% Delhi-**th GB: M!in Ro!d% Ith

Bloc% R!5!5in!&!r% B!n&!lore-*

> "h!shi 7 #upt! 'eeti #upt!% (>**=)% Finn+i' Mn2##n!,7!ly!niPublisheres% +KK0% Ans!ri Ro!d% D!ry!&n5% 'ew Delhi-*>

0 "ury! R!o 7% (>**K) Perfor3!nce of ,ooper!tive B!nin&- A study of D,,B ?luru% Andhr! Pr!desh% In-in C$$)#*!i/# R#/i#5 ;ol++ 'o0% J!n>**K%

Pp>*>0

+ ;yupr!esh "h!r3!% (>**1) F"n-#n!' $% %inn+i' Mn2##n!,Pe!rson ?duc!tion ("in&!pore) Pvt 9td ndi!n Br!nch- +=>% $?% P!tp!r&!n5% Delhi

** ndi!


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1*

REUEST FOR FEEDB"CK

D5 R5,

At the very outset% ntern!tion!l Journ!l of Rese!rch in ,o33erce M!n!&e3ent (JR,M) !cnowled&es

!ppreci!tes your efforts in showin& interest in our present issue under your ind perus!l

would lie to reuest you tosupply your critic!l co33ents !nd su&&estions !bout the 3!teri!l published

in this issue !s well !s on the 5ourn!l !s ! whole% on our ?-3!il


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