Financial Analysis Of Cooperative Society

The present study of the research entitled “ Financial Analysis of Cooperative Society ”. The study was based on secondary data from records, and profile of the Cooperative Societies. The Ratio analysis is the process of Observation the financial soundness and cost effectiveness of the firm by establishing relationship between the items of balance sheet and profit and loss a/c. The present study has thrown major concentration in ratio analysis, from the 6 years balance sheet and profit and loss a/c. An objective of the study includes the profitability Ratio, Structural ratios, Liquidity ratios, and Activity ratio of Cooperative Societies in Dharampur, and Ahva taluk in south Gujarat in India. Overall financial performance of the Cooperative Societies is discussed. Short term-long term position is good in study period of the Selected Cooperatives. Suitable suggestion was given by the researcher for a better soundness and cost effectiveness & Test Hypothesis ‘T’ test has been applied.

ABSTRACT: Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The focus of financial analysis is on key figures in the financial statements and the significant relationship that exists between them. The analysis of financial statements is a process of evaluating relationship between component parts of financial statements to obtain a better understanding of the firm's position and performance. This study aims at analyzing the overall financial efficiency of the Pindaval Cooperative society And Karchond Cooperative Society in Valsad District in Gujarat state in India both selected Cooperative society has working same activity. by Researcher's using various financial tools. The study has been undertaken for the period of 6 years from 2008-9 to 2013-14. In order to analyze financial efficiency in terms of Profitability, solvency, Activity and financial stability various accounting ratios have been used.

The General objective is to study the past performance of the staff co-operative society by considering the past financial Statements and suggest measures to improve the financial performance. To study the liquidity, profitability and etc the tools of ratio analysis like current ration, super quick ration, debt -equity ratio are used, to study the performance over a period of time Comparative and common size statements are used the tools are used to analyze and interpret the performance over the study period. The study would enable the management to take decision on cost cutting measures, cost of capital, and capital budgeting decision of the society. This would become a guiding research for the future as this is the first kind of report submitted in the history of the co-operative society beginning from 1965 onwards. The study would enable the management to take decision on cost cutting measures, cost of capital, and capital budgeting decision of the society. This would become a guiding research for the future as this is the first kind of report submitted in the history of the co-operative society beginning from 1965 onwards.

Financial analysis is the process of identifying the financial strengths and weakness of the firm from the financial statements. The study of financial statements is a process of evaluating relationship between component parts of financial statements to obtain a better explain of the firm's position and performance. This study aims at analyzing the overall financial efficiency of the Three Same Working of Horticulture Cooperative society in Valsad District and Dang District in Gujarat state in India. by Researcher's using Financial Ratio Analysis. The study has been undertaken for the period of 6 years from 2008-9 to 2013-14. In order to analyze financial efficiency in terms of Profitability, solvency, Activity and financial liquidity ratios . Hypothesis test used by ANOVA ( Analysis of Variance )applied this study.

In this book, we present a hypothesis that humans may be on the threshold of a new historical stage, one characterized by cooperation, democracy, the equitable distribution of resources, and a sustainable relationship with nature. We can act strategically on a range of activities to become a more cooperative society.

Credit cooperatives in India make up one of the largest rural financial systems in the world. Playing a vital role in dispensing credit in largely agricultural areas, they are also the weakest link in the formal credit delivery system. This book provides a valuable case study of the traditional banking system in this developing economy, exploring the reasons for the poor performance of credit cooperatives in India and suggesting measures to revitalise them. Although this sector has grown along with the micro-credit sector to provide finance for the poor and the less creditworthy borrowers, financing development still remains a major problem in the developing world. However, the financial health of credit cooperatives in India has been a matter of perennial concern. The author argues that cooperatives hold great promise for financial inclusion if the financial position of the cooperatives can be consolidated. Providing a detailed analysis of the historical evolution of cooperatives in India, the book establishes the link between different segments of this institutional system and their performance in a commercial sense to show that cooperatives occupy an important place in India’s financial edifice as they play a key role in the multi-agency framework for rural credit delivery. As such, the analysis provides a valuable reference for scholars of economics, Asian economics and finance.

This study was Conducted in Most Successful Credit Cooperatives Society Waroli in Gujarat state’s Valsad District to analyze the financial performance by using the data in Five years ( 2008-09 To 2012-13 annual audit reports of the financial statements Participatory discussion with management board team of Credit Cooperative society and interview with Manager, Accountant And shareholder’s. This Financial Project examines the financial performance and health, Financial growth trends, And efficiency of Credit Cooperative society. and the loan services strategies. The health check up financial growth trend conducted in the framework of most common financial ratios used in the study. financial data concludes that Credit Cooperative Society Waroli in Valsad district has healthy position on liquidity; and good Financial growth Every year. Credit Cooperative Society Mangement good working overall efficiency.