A STUDY ON

WORKING CAPITAL MANAGEMENT

with special reference to
MARUTI SUZUKI INDIA LTD
submitted to
ACHARYA NAGARJUNA UNIVERSITY
In partial fulfillment for the Award of the degree of
MASTER OF BUSINESS ADMINISTRATION

Submitted by
TADIKONDA VENKATA SRI KRISHNA ANUDEEP
(REDG. NUMBER: Y21BU156099)
UNDER THE GUIDANCE OOF
Mrs.SK.SHABANA PARVEEN M.B.A
ASSISTANT PROFESSOR

LEC
G

MA

T U R

HINDU COLLEGE OF MANAGEMENT

AMARAVATHI ROAD, GUNTUR
(AFFILIATED TO ACHARYA NAGARJUNA UNIVERSITY).
2020-2022
 Mana
INDU COLLEGE OF MANAGEMENT
Approved By AICTE, New Delhi, Affiliated to Acharya Nagarjuna University, Guntur

GUNT
Mutyalareddy Nagar, Amaravathi Road, Guntur -522002. Andhra Pradesh.

www.hcmgt.ac.in Hindu Mba

Dr. S.V. RAMANA, MBA. M.Phil, Ph.D Date 20/2a2.2.

PRINCIPAL

TO WHOMSOEVER IT MAY CONCERN

This is to
certify that Mr. T. VENKATA SRI KRISHNA ANUDEEP,
Regd. No: Y21BU156099 has done his Project work titled "A STUDY ON
WORKING CAPITAL MANAGEMENT WITH REFERENCE TO MARUTI
SUZUKI INDIA LTD". His performance in Data Collection, Analysis and
Presentation leading to completion of Project work is found to be very good. I
certify that he has successfully completed the Project work.

I wish him all the best for his future endeavorS.

With Regards

N
Dr.S.V.Ramana
PRINCIPAL
HINBU COLLEGE OF MANAGEMENT
GUNTUR-522 002.

Office Phone: 0863-2233938.

hindmgt@gmail.com
College E-mail :
Personal No 9885572784
Official E-mail: drsvramanaprincipal@hcmgt.co.in
 CERTI ICATE
TRis s to stf thad theoirf
A STUDY ON ORKING
*

uwos itled
with eerence
MANAGEMENT"
CAPITAl
TD" iS
to MARUTIL SUZDrI TNOTA
eeSeaisdh uosk
bonoide secosd
MsTADIKONDA VENKATA
ERL
Cone D3
KRASHNA ANUDEEP (ReaANo:YOLBUlSGOR)

obritted to Bchaiyoo Nagoura Uivesy

in oiad PoRllent heReooerent
es he Osunxd t e Deae HASTER
BusaNESS Ad a t the
AOMONISTAARoN
OF
has ban Subrted the
oect Last
rl
a n oes degee,at
is
0sbosd
the dst ER t e rdidake Undes
HEs on

9cbnCe.

Psincifdo Rsoect Guide Poic arccorge

PRINCIPAL

COLLEGE OF MANAGEMENT
HINBUGUNTUR-522 002.
Bahuuy
ExtasraExaatirc
 ACKNOMLEDGEMENT

at
s re to efess M obtue
Ds SvRAMANA, inGPol HaNOO (OLFGE OF
Rsmisision to do
MANAGEENT os ocdin

a ost hehty indebte torg fojd Gue

ttNdo (oLEGE
SSHABANA PRAVEEN, oesSso,
ard Corttrtie
OF MANAGEMENT os her voltooble
uwo hos been
Sestions and idente
&sce Eb enosagrent ondgido»rte
Ccreant
sealisicGofsehoa
o Tote e aerk o t nte
a Oort oo tontul to v-CHAARAVART
OFTHEDERERTNENT, KINDu COULFGEofMANAGEMENT,
HEAD
(ocftsakion and rtanrrent dursng
Ras his Contiuous
ectuosk
3 t i a a t Pivilege s e to oob the

tat
He the Offbsbnis to orsod be foect
ving to
Firals a Etbess nsRard otbode
oaerS fsiends bs thets oRzodon m
Coeetmg oieCk Leos-Soccessfol.

rudeP
TEDTIODAVENKATASRIIRISHNARNUOEEP

YABNSAo?G_
 DECLARATMON

here by declase od heaoied

°

A StuDY ON HCRKING CFPITA

r s 4ted
etezerce to"MARUA
MANAGEMENT" ith
is a» Eonofide urst
SUwKI INDTA TD"
out and Submitted to te
CaRsie
NAGAR3UNA ONINESITY in hatiol
FCHARIA
tas teoas
PuRment e tre ojzsemets
8 be Degaee MASTERS OF BusTNESS

eSRo h uosk Cosied oot bg me ondes

afss thesdeclose tot Bis hos mot

fos te Cnuonm
Rviovs y Yosre h e bassis
otes dirdaas tte
degee (t)
Ony
Re Cogtion
Plaxce Gurtud
Dode:l06&
otentmo- YaLBUSGRA

TADTKODAVENKATPnaRatkNGH
ANUDEFP
 CONTENTS

CHAPTER-1 Q6
&ntaodcion
Neccd fos atu
&t testiy 31
ObiectvesBshy 3-33

Aeseoachrekadoti 34
irttostiorstsuy
CHAPTER-a 35-6
andustyfisle T0-29
C o o Pile

CHAPTER-3 0-3
Theoekicol Frosrecos

CHOPTER-4 33-45
Doxs Phmodsek
antesctakion

CHAFTER-5 46-41
Firdings 48
SstionS 49-150
Conclosion
Biblic8oPhs
53-156
Saooareheels&P¢
koderernS

*
 CHAPTER-1
INTRODUCTION
H
 13
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 1

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 135

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 138

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 CHAPTER-3

THEORETICAL FRAMEWORK
heogeticol fastC
tzodurion fiortsimet
CoPtcol is e
wein
te
Pssels at Refexs to
in
in Cyent
tnt
y o n industey|
Cortolt es tunds Reouied
to
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dicotios
dar
o ronte is dasH
tot oat ts
ass
d n e Reace d
tos foat.
is ercfleypd
Ctos. ohich
CosPes
sstin
sations, &o
kCT Cuset
e aofettent
Relokes to
liobiibes
asses and Cssent

Csssent P6Sets
asse thote
Csssent BSsds
onveted nto ohI
hich aR
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bhiness
t e S u l Cossse
h in
sth in Ore a s . he assr
Gnd
Coeh ond Ban Bolamce
nGsesed dnCorte

-
*anentss3
&ReCeivoBdes
Hosstakodde 6eCsttes

*Fiihed Goods
CsentLioadbiliks:
Csscent liabilir Oe ho
theix inCePtion
ushich intended at
CousseE
he osdiraxs
to be Paid in
e
O a s Out
ines, within
t
asseeks (o) Caisnings
Crssent
Con Ccsn the Oise,
Tearde Ceditoxs
|*Eant oves dxaat
l0asns
Un sesved l&est tebr
-Out kording eunses

tableS Dvidends Poreobe

*Foviio nS for ToKES
xBis oobles
nCtsd fxenSeS
Dertion e LtgoRtol:
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in the Csdinas
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anddes
tsort One to
to Receivosbles
to heteivables
inentoaies
toN osh to
into CcoSh.
Genesten Berg
The
Buiness
Losting Casfitosl s
»

Js.Mil

Ph Poistion funds uhidh

Cvtent
co3Sets -in CeoSes
anCseote the
upskin CPi tal

Bonreele"
 3
rtan CooPitol Mono Crent
te Reaion i p betuaen C
invoves,
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boh Hossing hest-texrdet|
&o
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n uPoti
he MonaHent E
wting CoPitesl
ventoaices, ACCount
invoves onaging
and a b l e Ond Cosh
ReCeivosbe
liobikties os hes
Ad Cuosent

Foslt due. TRS iPlies a ceoasy

Risk folic to deesttine
desgned
Reosed liauidity level
the
CnCeptstoskirg ogtoo
These asse tuo (oepts
Gces Loesting arl
|ort ing aptool: *

*Net uosting oRtos

*GSSutimg ofitool:
The te GtoS ODstina

Rdess to n i i o n s insel
CoRtol
C s e n t ASSts
in Cusent hssets e

t i include: Cash, Bomt,Bodane

he
&eCuities, Bils
Receivobs,
C , h o t tesr

ck etc
*NekwostirgCoPtos
Nek wotira Coitos Refens to
investHent îin tset
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he CO
e t s T h e Cissent
ASiets
bank, boolaneca
Roizostion Ca Cosh,
SeCities, BilsPeCeivaosle dtr)
rost tex liailities(ai.od terd
ad 6 Gaent
BilS Rdtoble,out Sordin@Gfonsesete.)
 5
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estive ekicient oatn CoPitosl
Marogtent ReGuiies that fiass Shoukl
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NetLwodking CoPed Csent PSehs -Cssent

iobilites
be uSed to
ustes, olloing fosHulos n

(edtstine e Conves sion feaios.

KRossMoceiods Conesionfeai EcRosiectR
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to delkrtine wosting Co-Pitcol

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O o t ose bosiColl ifluerted b

s buainess.Todivng crd
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ron Ciod
in xed aftcs, but Reauise a loage So
E tone to be eses wostira ofio
inm
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Ra kas tXeS, fos exortle
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