RECIEVABLES MANAGEMENT

FINDINGS:
The current ratio standard is 2;1 but during the study period they are are not reach up
to the mark due to the reason the firm folling inefficiency of current assets.
During the study period the company maintain quick assets is not satisfactory due to
the reason liability is increase cash and inventory value is decrease.
The working capital turnover ratio of bharti airtel ltd is negative due to the reason is
they are not able to pay the cash for day to day operations.
The debtors turnover ratio is increased year to year except 2013-2016 because of the
bharti airtel ltd company able to convert its debtors in to cash more efficiently.
The average collection period of bharti airtel ltd is less because of the firm is able to
collect the debt at less period of time.
The operating expenses ratio is low in the year 2008-2011 because of the less
operating expenses then the operating expense ratio is increased year to year because
of the operating expense is increased year to year.
The return on invest ment raio is high in the year 2009-2010 due to the reason the
EBIT is high the the return on investment ratio is low due to the reason is the EBIT of
the company is low in the year 2013-2014.

SUGGESTIONS:

It is suggestion that should concentrate on the management of current assets and

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current liabilities more efficiently.

The working capital turn over ratio of the bharti airtel is negative it is suggest to that

company to maintain the minimum cash for day to day operations

There should be revision of credit policy on sales and liquidity to reduce the debtors

there by increased the efficiency in collection performance.

The company operating expenses is increased year to year it is suggest that to reduce
the un wanted expenses at where the possibility to reduce it.

CONCLUSION
The Receivable Management Analysis done on the financial position of the company has
provided a clear view on the activities of the company. The use of the ratio analysis,
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Statistical tools and other accounting and financial management helped in this study to find
out the financial soundness of the company.

The net working capital of AIRTEL Company is not satisfactory.

The material inventory, there has been considerable increased in the consumptions.
The debtors constitute nearly 50% of the current assets.
Companys average collection period of debtors is not satisfactory when company to

provide year. So, the company should strict minimize the period future.
The liquidity position of the company is satisfactory.

BIBLIOGRAPHY

IM Panday, Financial management, Vikas publishing private Ltd, New Delhi.

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Brigham E.F & Houston J.F, Financial management, Thompson publications 2006.

Khan, M.Y & Jain P.K, Financial management,

Financial management, P.V. Kulakarni & B.G. Satya Prasad

www.airtel.com

www.moneycontrol.com

www.google.com

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