Study Of The Use Of Financial Ratios For The Assessment Of The Performance And The Profitability Of A Firm

5 Chapters
|
50 Pages
|
5,166 Words

The researcher intends to write on the topic “A study of the use of financial ratios for assessments of the performance and profitability of a firm”.
Presently, most lending bankers are faced with the problem of loan default as a result of in appropriate study or appraisal of the financial statements of the borrowing firm with the help of financial ratio analysis. Therefore, the proposed objective of the study is to identify the various ratios, roles and problems with the use of financial ratios in assessing the performance and profitability of a borrowing firm.
However, the researcher also intends to source her data through the secondary means of data collection, which implies the review of related textbooks, journals, magazines, etc.
Furthermore, the researcher intends to emphasis or limit her topic on the aspect of bank lending in relation to the use of financial ratio analysis to assess the performance and profitability of a borrowing firm.
Conclusively, in respect to the plan for the review of relevant literature, the researcher intends to elaborate more on the concept of financial ratios, various kinds of financial ratios, their uses and importance, as well as limitations on their uses or application.

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his research work “The study of the use of financial ratios for the assessment of the performance and profitability of a firm” touched all vital aspects of ratio analysis. In addition, it identified the various kinds of ratios, their uses, those that benefits from such analysis, as well as the limitations associated with the concept of financial ratio analysis.
However, this research work showed the relevance of the financial ratio analysis mostly to the publics of an organization, that is, the equity holder, short-term creditors, long-term creditors, the management, the customers/client and the tax authority. Also, a lending banker can also be able to assess the viability of a borrowing firm with the help of ratio analysis in order to decide on whether to or not to extend credits.
To examine this research work, the researcher embarked on secondary source of data as recommended. This entails the review of related literature by renowned and prominent authors of textbooks, journals, magazines and newspapers, as well as other publications.
This research work is essential for both students and those in the agricultural sector. It constitutes a good reading for practioners in the field of agriculture.

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i TABLE OF CONTENTS
ii TITLE PAGE
iii APPROVAL PAGE
iv DEDICATION IV
v ACKNOWLEDGEMENT
vii  ABSTRACT
viii TABLE OF CONTENTS

CHAPTER ONE:
INTRODUCTION 1
1.1 BACKGROUND OF THE STUDY 1
1.2 STATEMENT OF THE PROBLEM 2
1.3 OBJECTIVE OF THE STUDY 3
1.4 SIGNIFICANCE OF THE STUDY 4
1.5 LIMITATION OF THE STUDY 6
1.6 DEFINITION OF TERMS 6

CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 THE CONCEPT OF FINANCIAL RATIO ANALYSIS10
2.2 GENERAL USES OF FINANCIAL RATIO ANALYSIS11
2.3 STANDARDS OF COMPARISON AND BASIC FINANCIAL STATEMENTS 13
2.4 TYPE OF FINANCIAL RATIOS 14
2.5 LIMITATIONS OF FINANCIAL RATIO ANALYSIS 23
2.6 RATIO ANALYSIS AND THE LENDING BANKER 24

CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 SOURCE OF DATA 30
3.2 LOCATION OF DATA 30
3.3 METHODS OF DATA COLLECTION 31

CHAPTER FOUR
FINDINGS 33

CHAPTER FIVE
RECOMMENDATIONS AND CONCLUSION
5.1 RECOMMENDATION 36
5.2 CONCLUSION 37
BIBLIOGRAPHY

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