The term "profit" and profitability " are used same but in real sense there is a difference between

these
two words .Profit is a financial benefit, especially the difference between the amount earned and the
expenses. Profitability means ability to make profit from all the business activates of an organization .it
is the most inspiring things for the any kind of business .organization profit is refer to the total income
earned by the organization during the specific period of time while profitability refers to the operating
of the enterprize to make profit on sale .in other ways profitability is a percentage which expresses the
ratio between profit and your total revenue. This is also called the profit margin. profit make the
organization stronger than the other thing while profitability measure the firm efficiency .it also control
measure of earning power of a firm as well as operating efficiency we have to calculated profitability by
using profitability ratio like ,ROE,ROA,EPS etc.it is also help to developed a conceptual understanding
about the research problem in the above .there are many factor besides efficiency which effect the
profitability.

According to Harward and upton "Profitability as the aptitude to realize a return on investment.

A co-operative is a firm of business or organization .it is formed with the aim of working together for
common benefit .it is run and controlled by the people who work for it or use the product or service
those of people who join a co-operative business share .its benefit and profit co-operative engaged in
limited financial transaction these proposal work analysis is the profitability of sugam saving & credit co-
operative .Beginning the co-operative movement began in Europe in 19th century ,mainly in finance and
Britain .where as the firs co-operative in Nepal was established in 1956 .the first co-operative act was
enacted by the government in 1960 ,which was followed by the Agriculture co-operative Act.

Now at a present there are about 30000 co-operative in Nepal and out of them
around 20000 working in the field of financial sector .Among of the them Sugam Saving & credit co-
operative ltd also of the major co-operative .it was established in 2059 in Buhjanilkanta-11,jagadol
Kathmandu .The head office if its co-operative is Kathmandu .it has many branch in many place
like ,Kathmandu, Pokhara , Biratnagar.

The main focused of this study is how the "Sugam saving and Credit co-
opetaive " ltd earn the benefit and what are the factor effected to it .How they provide services in the
rural area or socity etc.

Statement of problem :

Development of co-operative taking very slowly in Nepal Suga, saving and

credit co-operaive ltd it improve their services or not ? It can give the satisfaction to his members or
not ? Many question are come in people mind or society , so that ,some major problem or the statement
of problem of this study or result is given below .

 What is the profitability position of this co-operative ?

 How sugam saving and credit maintain appropriate profitability

Objective of the study :

 In the context of Nepal our country is underdevop counety non of the financial institution provides
services in the rural area or in the village .only co-operative provide the service in that area.in present
time co-operative is best and justified description .it provide many facility like it supplies seeds,fertilizer
lending and collection of money the rational of the study are as follows :
 It's main aim to help small consumers ,Product and user.
 This study will be also help to do saving .
 It help to know how well the co-operative is utilize their collection or deposite.

Literature Review :

This chapter is basically concerned with review of literature relevant to the topic profitability . Every
study is very much based in past knowledge study and experiences. The past knowledge or the previous
studies should not be ignored as it provides foundation to the present study various thesis works have
done indifferent aspects of profitability of different organization are also review for the purpose of
justifying the study .

Determinants of co-operative profitability can be split between those that are

internal and external .internal determinants of co-operative profitability can be define as those
factor that are influence by its.it is influence organization decision and policy objective .the main
objective of this co-operative are collect deposit as much as possible from the customer and
mobilize into the Resources mobilization management of co-operative include resources
collection ,investment portfolio , loan and advance ,working capital ,fixed assets management
etc. cooperative organizatin aims at encouraging self-help on the part of economically weaker
sections of the society by looking after a truly cooperative society is the elimination of profit and
provision of goods and services to members at cost. Simply speaking, we know that cooperative
means to work together to improve their economic condition. This organization is based on “all for
each and each for all”.

So this organization will function under the mutual cooperative of all the members. In this
organization, all members will be equal and free for their rights. Therefore “one man one vote”
system will prevail in this co-operative organization

Research Methodology:

Research Methodology is the technique to achieve the stated objectives of

the study .Research is careful investigation or inquiry on a particular subject matter. The topic
studies how research to be conducted ,how research is made effective and what are he steps of
research so that the study and goal of the related study can be easily achieved .The method which is
used in the research for solving the research problem is called research method.it describe the
method and process applied in the entire study.

Research Design :

A research design is the arrangement of condition for collection and analysis of data
that aim to combine relevance to the research purpose with economy in proceduce.Research
design is the plan structure and strategy if investigation conceived so as to obtain answer to
research questions and to objective of this study.To achieve the objective of this study descriptive
and analytical research design has been used .

Population and Sample size :

A population is the entire collection of all observation of the interest

for the research.Collection of the data from the total observation is costly ,confusing ,timely and
needs many labor force. There are around 30000 co-operative, Sugam Saving and Credit ltd have
been selected for the present study . Among 30000 co-operative 20000 co-operative are related
with the financial secor .Among them Sugam Saving and co-operative taking as simple.

Sources of data :

There are mainly two types of data like : primary data and secondary data. But the
research work will applied or collect as well as secondary data. The secondary data are based on
the second hand information .secondary data were gathered much more quickly then primary
secondary source are bulletins and news paper of selected bank annunal report official
document.etc.

Tools and Techniques for Analysis Data :

The systematic application of statistical and logical techniques
to describe the data scope, modularize the data structure, condense the data representation, illustrate
via images, tables, and graphs, and evaluate statistical inclinations, probability data, and derive
meaningful conclusions known as Data Analysis.in other words Technique of data analysis is the raw
data processing technique to find out the result for making decision .The analysis of data are using
financial tools like : ROE , ROA Balance sheet , Income Statement etc.

Limitation of the Study :

Every study has some limitation like this study has also limitatain this data