The Financial Analysis of Maruti Suzuki India Limited for the Financial Year 2010-11
THE FINANCIAL ANALYSIS OF MARUTI SUZUKI INDIA LIMITED FOR THE FINANCIAL YEAR 2010-11
Subject: Financial Accounting and Management Accounting (MBLA-205)
Submitted to: Mrs. Sailaja Jonnalagadda
Submitted by: Bhavin Karia
Roll No.: ML- FS&CM 2011-13
NALSAR University of Law, City Campus 3-5-874/18, Hyderguda, Hyderabad-500029
Table of Contents Page(s) 1. INTRODUCTION
1.1 1.2 1.3 1.4 1.5 1.6
Introduction Research objectives Research Hypotheses Research Methodology Research Plan/Scheme Research Scope and Limitations 2. INTRODUCTION OF THE COMPANY
4 5 5 6 6 6
2.1 2.2 2.3 2.4 2.5
About the Company Board of Directors Group Companies in India Industry Overview for 2010-11 Company’s Performance during 2010-11 3. DIRECTORS REPORT
6 7 7 8 10
3.1 3.2
What is Directors Report Contents of Directors Report 4. CORPORATE GOVERNANCE PHILOSOPHY
13 13
4.1 4.2 4.3
Company’s Philosophy on Corporate Governance Contents of Corporate Governance Management Discussion and Analysis
16 17 23
2
5. BALANCE SHEET AND P&L ACCOUNT ANALYSIS 5.1 5.2 5.3 5.4 5.5 5.6 5.7 Balance Sheet of Maruti Suzuki for the year ended 31 St Mar. 2011 Profit and Loss A/c of Maruti Suzuki for the year ended 31 st Mar 2011 Cash Flow Statement Balance Sheet Analysis Schedule Wise P&L A/c Analysis Schedule Wise Significant Accounting Policies and IFRS Accounting Standards 6. COMPARATIVE AND RATIO ANALYSIS 24 25 26 28 42 45 48
6.1 6.2 6.3 6.4
Meaning of Corporate, Cost and Management Audit Horizontal Analysis of Balance Sheet Horizontal Analysis of Profit & Loss A/c Ratio Analysis 7. NEW PRODUCT COST_BENEFIT ANALYSIS
49 50 52 53
7.1 7.2 7.3 7.4
Introduction of new Product Underlying Assumptions Cost Sheet and Break Even Point Analysis Recommendations 8. CONCLUSION
59 59 60 62
8.1
Conclusion
63 64
Bibliography
List of Books List of Websites Articles
3
I INTRODUCTION 1.1 We know business is mainly concerned with the financial activities. In order to
ascertain the financial status of the
Subject: Financial Accounting and Management Accounting (MBLA-205)
Submitted to: Mrs. Sailaja Jonnalagadda
Submitted by: Bhavin Karia
Roll No.: ML- FS&CM 2011-13
NALSAR University of Law, City Campus 3-5-874/18, Hyderguda, Hyderabad-500029
Table of Contents Page(s) 1. INTRODUCTION
1.1 1.2 1.3 1.4 1.5 1.6
Introduction Research objectives Research Hypotheses Research Methodology Research Plan/Scheme Research Scope and Limitations 2. INTRODUCTION OF THE COMPANY
4 5 5 6 6 6
2.1 2.2 2.3 2.4 2.5
About the Company Board of Directors Group Companies in India Industry Overview for 2010-11 Company’s Performance during 2010-11 3. DIRECTORS REPORT
6 7 7 8 10
3.1 3.2
What is Directors Report Contents of Directors Report 4. CORPORATE GOVERNANCE PHILOSOPHY
13 13
4.1 4.2 4.3
Company’s Philosophy on Corporate Governance Contents of Corporate Governance Management Discussion and Analysis
16 17 23
2
5. BALANCE SHEET AND P&L ACCOUNT ANALYSIS 5.1 5.2 5.3 5.4 5.5 5.6 5.7 Balance Sheet of Maruti Suzuki for the year ended 31 St Mar. 2011 Profit and Loss A/c of Maruti Suzuki for the year ended 31 st Mar 2011 Cash Flow Statement Balance Sheet Analysis Schedule Wise P&L A/c Analysis Schedule Wise Significant Accounting Policies and IFRS Accounting Standards 6. COMPARATIVE AND RATIO ANALYSIS 24 25 26 28 42 45 48
6.1 6.2 6.3 6.4
Meaning of Corporate, Cost and Management Audit Horizontal Analysis of Balance Sheet Horizontal Analysis of Profit & Loss A/c Ratio Analysis 7. NEW PRODUCT COST_BENEFIT ANALYSIS
49 50 52 53
7.1 7.2 7.3 7.4
Introduction of new Product Underlying Assumptions Cost Sheet and Break Even Point Analysis Recommendations 8. CONCLUSION
59 59 60 62
8.1
Conclusion
63 64
Bibliography
List of Books List of Websites Articles
3
I INTRODUCTION 1.1 We know business is mainly concerned with the financial activities. In order to
ascertain the financial status of the
Bibliography: List of Books: M Y Khan and P K Jain, “Financial Management”, Tata McGraw- Hill Publishing Ltd., New Delhi. Annual Report of 2010-11 of Maruti Suzuki India Limited List of Websites: www.anderson.ucla.edu www.caclubindia.com www.icai.org.in www.scribd.com www.authorstream.com www.marutisuzuki.com www.signium.com www.mcos.com List of Articles: New Products, Sales Promotions and Firm Value, with Application to the Automobile Industry, Koen Pauwels, Jorge Silva- Risso, Shuba Srinivasan and Dominique M. Hanssens. Management Audit, the Crucial tool for Corporations, Horst Neller, Managing Partner, Signium International Dusseldorf Germany. 64