Management accounting ppt

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Management accounting ppt

  1. 1. ANALYSED B.SHEET COAL INDIA LTD. Management Accounting Date: 08. 11. 2013 Presented To: Mr. Deepak Khatri Presented By: Shashank Gupta (BBA Hons.)
  2. 2. INTRODUCTION OF THE COMPANY • Coal India is the largest Indian coal manufacturing company in terms of sales. • Coal India Limited (CIL) as an organized state owned coal mining corporate came into being in November 1973 with the government taking over private coal mines. • Coal India is single largest coal production in the world. • COAL INDIA LIMITED HEAD OFFICE 10 Netaji Subhas Road, Kolkata West Bengal 700001, India Tel: +91 - 33 - 22488099, 22435147 Fax: +91 - 33 - 22435316 Web: www.coalindia.in, www.coalindia.co.in
  3. 3. COMPANY’S INRODUCTION CONTINUE…. • Vision: To emerge from the position of domestic leader to leading global player in the energy sector by adopting best practices from mine to market with due care to environmental and social sustenance. • Mission: Produce the planned quantity of coal efficiently and economically with due regard to safety, conservation & quality.
  4. 4. Coal Mines
  5. 5. COMPANIES DETAIL • • • • • • • • Industry group : Coal Mines Entity type : Public Ltd. Main product : Coal Ownership group : Coal India Ltd. Nature of Business: Coal Mining. Product Profile: Different Types of Coal. Employee: 3,83,347 Mines: 471
  6. 6. DIRECTORS OWNERSHIP DESIGNATION Shri N C Jha Shri R Mohan Das Shri N C Jha Shri A K Shinha Chairperson Personnel & Industrial Relation Technical Finance Ms. Zohra Chatterji GOVERNMENT NOMINEE DIRECTORS Additional Secretary, MOC, New Delhi Smt. Anjali Anand Srivastava CA. Mitra Kundu & Basu Joint Secretary & Financial Advisor, GOI Ministry of Coal, New Delhi Auditor.
  7. 7. TOOLS FOR FINANCIAL STATEMENT ANALYSIS • VERTICAL STATEMENT ANALYSIS Comparative financial statement : • RATIO ANALYSIS This statement analyzed total increased and decreased in Assets and Liability in the respective year and n the profit and loss statement. Here, the coal India is in coal mines industry. Common size statement : This statement taking 100 base in profit and loss statement on net sales and in balance sheet taking 100 base as total assets and total liability.
  8. 8. WHAT IS VERTICAL ANALYSIS • Vertical analysis is the procedure of preparing and presenting common size statements. • Vertical analysis is the proportional analysis of a financial statement, where each line item on a financial statement is listed as a percentage of another item. • Typically, this means that every line item on an income statement is stated as a percentage of gross sales, while every line item on a balance sheet is stated as a percentage of total assets.
  9. 9. RATIO ANALYSIS • Single most important technique of financial analysis in which quantities are converted into ratios for meaningful comparisons, with past ratios and ratios of other firms in the same or different industries. • Ratio analysis determines trends and exposes strengths or weaknesses of a firm.
  10. 10. Bibliography The sources of analysis are Annual report (2012-2013 www.google.co.in www.moneycontrol.com And Faculty help.

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