A STUDY OF THE USE OF FINANCIAL RATIOS FOR THE ASSESSMENT OF THE PERFORMANCE AND THE PROFITABILITY OF A FIRM

ABSTRACT This research work “The study of the use of financial ratios for the assessment of the performance and profitability of a firm†touched all vital aspects of ratio analysis.  In addition, it identified the various kinds of ratios, their uses, those that benefits from such analysis, as well as the limitations associated with the concept of financial ratio analysis. However, this research work showed the relevance of the financial ratio analysis mostly to the publics of an organization, that is, the equity holder, short-term creditors, long-term creditors, the management, the customers/client and the tax authority.  Also, a lending banker can also be able to assess the viability of a borrowing firm with the help of ratio analysis in order to decide on whether to or not to extend credits. To examine this research work, the researcher embarked on secondary source of data as recommended.  This entails the review of related literature by renowned and prominent authors of textbooks, journals, magazines and newspapers, as well as other publications. This research work is essential for both students and those in the agricultural sector.  It constitutes a good reading for practioners in the field of agriculture.   TABLE OF CONTENTS TITLE PAGE APPROVAL PAGE DEDICATION ACKNOWLEDGEMENT ABSTRACT TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION 1.1BACKGROUND OF THE STUDY 1.2STATEMENT OF THE PROBLEM 1.3OBJECTIVE OF THE STUDY 1.4SIGNIFICANCE OF THE STUDY 1.5LIMITATION OF THE STUDY 1.6DEFINITION OF TERMS
CHAPTER TWO:  REVIEW OF RELATED LITERATURE 2.1THE CONCEPT OF FINANCIAL RATIO ANALYSIS10 2.2GENERAL USES OF FINANCIAL RATIO ANALYSIS 2.3STANDARDS OF COMPARISON AND BASIC FINANCIAL STATEMENTS 2.4TYPE OF FINANCIAL RATIOS 2.5LIMITATIONS OF FINANCIAL RATIO ANALYSIS 2.6RATIO ANALYSIS AND THE LENDING BANKER
CHAPTER THREE:  RESEARCH DESIGN AND METHODOLOGY 3.1SOURCE OF DATA 3.2LOCATION OF DATA 3.3METHODS OF DATA COLLECTION
CHAPTER FOUR FINDINGS
CHAPTER FIVE: RECOMMENDATIONS AND CONCLUSION 5.1RECOMMENDATION