Financial analysis (Costs and returns) of tapioca processing units in Salem district of Tamil Nadu state

Abstract

The present study on costs and returns of tapioca processing units in Salem district of Tamil Nadu state attempts to examine the profitability of the processing units. In the study, the units were classified into small, medium and large processing units based on the the capacity of the processing units. The study was carried out by different financial ratios where the costs and returns profitability of the units was analysed. From the study, large units fixed capital and working capital was more compared to small and medium processing units. The profitability of the units was high in large units because of the processing of byproducts. The main conclusion obtained from the study is to increase the capacity utilization of the firm to increase the profitability of the units.