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Analysis and interpretation of financial statement as a managerial tool for decision making

 Department:Accountancy  
 By:usericon Haybee4u  

 Project ID: 8034
 Rating:  (5.0) votes: 1
   Price:₦3000
Abstract
Financial statement analysis and interpretation are vital instruments for good management decision-making in a business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viable investment opportunities. The main objective of this project, therefore, was to determine how firms could use financial statement analysis and interpretation to aid management decisions and to avert the problems highlighted above. Primary and secondary data are employed to broaden the scope of this study. Primary data are sourced from questionnaire responses. This provided data for the validation of the hypotheses tested with the use of chi-square (X2). The test revealed the following: (1) There is a significant difference between the returns of the financial statement in analysis and interpretation based on management decisions. (2) Organizational profitability has a relationship with financial statement analysis and interpretation based management decisions but not significantly. The project concludes that companies should pay great attention to the use of financial statement analysis so as to properly equip themselves with this invaluable tool. The researcher recommends the following: (a) Accountants or financial analysts should not be rushed in the collection, preparation, analysis and interpretation of financial statements. (b) Financial statements should be made to reflect current cost accounting to eliminate or reduce the effects of the historical cost principle and inflation risk element. (c) A combination of different ratios should be used in analyzing a company’s financial and/or operating performance. Proper use of financial statement analysis should be made not only in investment but also in other areas of decision-making....
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