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ANALYSIS AND INTERPRETATION OF
FINANCIAL-STATEMENT-AS-A-MANAGERIAL-TOOL-FOR-DECISION-MAKING
Abstract
Financial
Statement Analysis and Interpretation is a very vital instrument of good
management decision-making in business enterprise. Good decisions ensure
business survival, profitability and growth. Without financial statement
analysis in investment decisions, an enterprise is likely to make decisions,
which could spell its doom. Poor or lack of qualitative financial statement
analysis could lead to investment returns, low profitability and even inability
to identify viable investment opportunities. The main objective of this project
is therefore, was to determine how firms could use financial statement analysis
and interpretation to aid management decisions and to avert the problems
highlighted above. Primary and secondary data are employed to broaden the scope
of this study. Primary data are sourced from questionnaire responses. This
provided data for the validation of the hypotheses tested with the use of
chi-square (X2). The test revealed as follows: (1) Significant difference
between the returns of the financial statement in Analysis and Interpretation
based on management decision. (2) Organizational profitability has relationship
with financial statement analysis and interpretation based management decision
but not significantly. The project concludes that companies should pay great
attention to the use of financial statement analysis so as to properly equip
themselves with this invaluable tool. The researcher recommends the following:
(a)
Accountants or financial analysts should not be rushed in collection,
preparation, analysis and interpretation off financial statements.
(b)
Financial statements should be made to reflect current cost accounting to
eliminate or reduce the effects to historical cost principle and inflation risk
element.
(c) A combination of different ratios should
be used in analyzing a company’s financial and/or operating performance. Proper
use of financial statement analysis should be made not only in investment but
also in other areas of decision making.
TABLE OF
CONTENT
Title page -
- - - - - - -- - i
Approval
page - - - - - - - - ii
Dedication -
- - - - - - - - iii
Acknowledgement
- - - - - - - iv
Abstract - -
- - - - - - - v
Table of
content - - - - - - - - vi
Chapter One:
INTRODUCTION
1.1
Background of the Study - - - - - 1
1.2
Statement of Problem - - - - - - 4
1.3
Objectives of the Study- - - - - - 4
1.4 Research
Questions - - - - - - 5
1.5
Hypotheses of the Study - - - - - 6
1.6
Significance of the Study - - - - - 6
1.7 Scope of
the Study - - - - - - 7
1.8
Limitation of the Study - - - - - - 7
1.9
Definition of Terms - - - - - - 8
References -
- - - - - - - 10
8
Chapter Two:
LITERATURE REVIEW
2.1
Introduction - - - - - - 11
2.2 What is
Financial Statement?- - - - 12
2.2.1
Objective of a Financial Statement Analysis - 13
2.3 Uses and
Users of Financial Statement - - 14
2.4
Classification of Financial Statement - - 15
2.5
Relationship among the Statement of Financial
Position,
Income Statement, Statement of cash
Flows and
Statement of Retained Earnings - 18
2.6
Techniques and financial Statement Analysis and
Interpretation
- - - - - - 19
2.6.1
Horizontal Analysis - - - - - 19
2.6.2 Trend
Analysis - - - - - - 20
2.6.3
Vertical Analysis - - - - - - 24
2.6.4 Ratio
Analysis - - - - - - 24
2.7
Definition of Ratio - - - - - 24
2.8 Types
and Classification --- - - - 26
2.8.1Liquidity
Ratios - - - - - - 27
2.8.2
Leverage Ratios - - - - - - 30
2.8.3
Activity Ratios - - - - - - 32
2.8.4
Profitability Ratios - - - - - 34
2.9 Nature
of Accounting Ratios - -- - - 37
2.10 Uses of
Ratio in Analyzing Financial Statement 39
2.11 Limitations
of Financial Statement Analysis - 40
2.12 Use of
Different Accounting Principles - - 40
2.13
Industry Affiliation - - - - - 41
2.14
Accounting Differences Between Countries - 42
2.15 The
Impact of Inflation of Financial Statement
Analysis - -
- - - - - - 42
2.16
Features of a Good Management Decision
Technique -
- - - - - - 44
2.17
Environment of Management Decision Making - 45
References -
- - - - -- - 47
Chapter
Three
3.1 Research
Design - - - - - - 4
3.2 Sources
and Method of Data Collection --- - 48
3.3 Research
Instrument - - - - - 49
3.4
Reliability/Validity of Research Instrument - 49
3.5
Population - - - - -- - - 50
3.6 Sample
size and Technique - - - - 50
10
3.7
Administration of Research Instrument - - 53
3.8 Method
of Data Analysis - - - - 53
3.9 Decision
Criteria for Validation of Hypothesis - 56
References -
- - - - - -- 57
Chapter
Four: DATA PRESENTATION AND ANALYSIS -58
4.1 Data
Presentation - - - - - 60
4.2 Analysis
of Question - - - - - 61
4.3 Test of
Hypothesis - - - - - 71
Chapter
Five: SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATIONS
5.1 Summary
of Findings - - - - - 76
5.2
Conclusion - - - - - - - 77
5.3
Recommendations - - - - - 77
Bibliography
- -- - - - - 79
Appendix - -
-- - - - - - 80
11
CHAPTER ONE
1.0
INTRODUCTION
1.1
Background of the Study
The complex
nature of today’s business world and the transformation of the entire world
into a global village have been of great concerns to manages of all forms of
business organizations. According to Ojuigo (2001), the problems of managers
are multi:-varied because of inefficiency in management of poor decision
outcomes of these organizations. Therefore, the managers are unable to achieve
the organizational objective within a period of time.
As diverse
as business is, its controllable and uncontrollable factors influence all
decisions which ultimately lead to the realization of set objectives. To
achieve this, management needs reliable, authentic and relevant information
from the financial statements to efficiently facilitate decision making.
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