This document summarizes a study of the working capital management of Columbia Asia Hospital. It includes an analysis of the company's current ratio, liquidity, working capital, and asset and liability utilization over 2013-2014. The study found that the company's working capital was negative both years as current liabilities exceeded assets. It also found high debtor balances, indicating issues with receivables management. Recommendations included improving cash flow forecasting, addressing working capital corporately, and enhancing invoice and payment processes.

1. “STUDY OF WORKING CAPITAL MANAGEMENT OF
COLUMBIA ASIA HOSPITAL”
SUBMITTED BY,
SANJAY KR. GANTAIT
PGDM 13-15
2013113
ITS , GHAZIABAD
SUMITTED TO,
PROSENJIT MONDAL
(FINANCE MANAGER)
COLUMBIA ASIA HOSPITAL , KOLKATA

2. COMPANY PROFILE
a) Columbia Asia Hospital is like a health industry.
b) The company as a brand came up in the year 1994.
c) Headquarters in Kuala Lumpur in Malaysia.
d) A chain of hospitals serving countries like Malaysia, India, Indonesia
and Vietnam
e) The hospital sees a maximum of 8,000 patients every month
f) The company have 11 hospitals in the Malaysian nation, 3 in
Vietnam, 21 hospitals in India and about 3 in Indonesia.
g) CEO of Columbia Asia Hospital “ Mr. Tufan Ghosh”. The overall
monthly revenues earned by the hospital are over one million
dollars.

3. SERVICES OF COLUMBIA
ASIA HOSPITAL:
a) Outpatient Facilities
b) Consultation across 57 Specialties
c) Inpatient Facility
d) Choice of rooms

4. COMPETITORS OF
COLUMBIA ASIA HOSPITAL

5. WORKING CAPITAL RELATED
TERMS:
a) Petty Cash
b) PO (Purchase Order)
c) GSR (Goods and Services Received)
d) VIG (Vendor Invoice Goods)
e) VIM (Vendor Invoice Manual)

6. OBJECTIVE OF THE
STUDY
a) To study the various components of working capital.
b) To analyze the liquidity trend.
c) To analyze the working capital trend.
d) To appraise the utilization of current asset and current
liabilities.
e) To suggest measure for effective management of working
capital.

7. RESEARCH
METHODOLOGY
Research methodology is a systematic approach in managing
research to achieve pre-defined objectives. It helps a researcher to
guide during the course of research work. It include:-
 Selection Of Topic:- After due consultation with the External
guide & Internal guide, the topic was finalized and titled as “
STUDY OF WORKING CAPITAL MANAGEMENT OF
COLUMBIAASIA HOSPITAL ”.
Selection Of Location For The Study:- The location for study was
selected as the Columbia Asia Hospital Pvt. Ltd, Salt lake(Kolkata).
Sources Of Data Collection:-This project is based on secondary
data collected from Annual report of Columbia Asia Hospital,
Kolkata 2013 and2014.

8. STATISTICAL TOOLS USED FOR DATA ANAYLSIS
The various statistical tools used for data analysis is as
follows:-
a)Tables
b) Bar-chart
c) Pie-chart
The analytical tools used for data analysis is as follows:-
a) Ratio analysis
b) Change in working capital
ANALYTICAL TOOLS USED

9. RATIO ANALYSIS
18.27606
203 15.23919
855
12
14
16
18
20
2013 2014
GP Ratio
GP Ratio
5.23243
3354
6.73688
2835
0
5
10
2013 2014
NP Ratio
NP Ratio17.7768
3035
17.0029
261216
17
18
2013 2014
OP Ratio
OP Ratio
0.14930
7225
0.50
0
0.2
0.4
0.6
2013 2014
Current Ratio
Current
Ratio 0.158891
845
0.467047
09
0
0.5
2013 2014
Quick Ratio
Quick Ratio
0.112994
581
0.342155
248
0
0.2
0.4
2013 2014
Super Quick Ratio
Super Quick
Ratio
9.613071
41
9.887813
205
9.4
9.6
9.8
10
2013 2014
Stock Turn Over Ratio
Stock Turn Over
Ratio 5.33164
0808
7.57544
82830
10
2013 2014
Earnings Per Share
Ratio
Earnings Per
Share Ratio
0.716857
819
0.783443
99
0.6
0.8
2013 2014
Propeitory Turn Over
Ratio
Propeitory
Turn Over
Ratio

10. RATIO ANALYSIS
7.28655
1259
8.06741
5683
6.5
7
7.5
8
8.5
2013 2014
Debt Equity Ratio
Debt Equity
Ratio
1.87582
0672 1.32013
2013
0
1
2
2013 2014
Price Earning Ratio
Price Earning
Ratio
2.834206
516
3.260773
377
2.5
3
3.5
2013 2014
Fixed Assets Turnover
Ratio
Fixed Assets
Turnover Ratio
0.10595
3723
0.13597
2558
0
0.05
0.1
0.15
2013 2014
Return On Assets
Ratio
Return On
Assets Ratio
0.77203
7237
1.09694
7145
0
0.5
1
1.5
2013 2014
Return On Equity
Return On
Equity
2.0249416
72 2.0183304
512.015
2.02
2.025
2.03
2013 2014
Total Assets turn over Ratio
Total Assets turn
over Ratio
0.147802
982
0.173557
4710.1
0.15
0.2
2013 2014
Return on Sharehoder
investment ratio
Return on
Sharehoder
investment
ratio

11. CHANGES IN
WORKING CAPITAL
-80627400
-304812140
NWC
2014
2013

12. FINDINGS OF THE
PROJECT
a) Working capital of two years i.e., (2013 and 2014) is in
negative figure. The reason is that the company’s current
liabilities exceeds current assets.
b) The standard current ratio is 2:1. And for Columbia Asia
Hospital it is not satisfactory. The reason behind such result is
that the current liabilities exceed current assets.
c) Debtors of the company were high; they were increasing year
by year, so more funds were blocked in debtor.
d) The Hospital is not properly managing the sundry debtor.

13. RECOMMENDATIONS
a) The essence of effective working capital management is
proper cash flow forecasting.
b) Addressing the issue of working capital on a corporate-wide
basis has certain advantages.
c) Regular and full bank reconciliation statement investigations.
d) Prepare the invoice documents immediately after the dispatch
& mail them.
e) The company should paid its creditors in 60 days as per the
Company rules.

14. CONCLUSION
a) From the above study ,it is easy to told that working capital
management is the important part of any organization.
b) The overall performance of Columbia Asia Hospital is getting on
a good track.
c) The total turnover of the company has increased.
d) Hospital would be in a position to maintain the growth in
future years.

15. THANK YOU