Beyond Balance Sheet

R.Ganesh, DGM & Sr.Faculty,SBSC, Hyderabad

Beyond BS - MANAGEMENT

Competent ?

Experienced ?

Qualified ?

Involved in Management?

Responsiveness to environment changes?

Innovations

Modern Management techniques

Authority Structure & Delegation

Beyond BS – Fixed Assets

Capacity Utilisation

Productivity

Age of Plant – Periodical

Maintenance/repairs

Beyond BS – Production Management

Production Planning

Scheduling

Control & Quality Control

Beyond BS - Technology

State of Tech- current or obsolete?

Technology – Upgradation ?

Awareness of Competitors technology

Plans for New Product

Development & Diversification

Research & Development

Beyond BS -MARKETING

Nature of industry

Present status & future prospects

Govt.Policy / Control(Exports /Imports)

Special features

Beyond BS – Marketing(2)

Availability of Raw material

Market Share

Nature & extent of competition

Growth vs Market Share

Beyond BS –Growth Prospects

Objectives ?

Growth oriented or stagnant ?

Diversification Plans –same industry or other pursuits !!

Growth Plan

• Conservation of resources, consistent with liquidity/ capital base?

Beyond BS –MARKET PERCEPTION

Buyers of Co’s Products

Its competitors

Stockmarket investors

Bankers (others) in Consortium or in multiple banking

Appears trivial but MOST IMPORTANT

FILING

Reading-Circulars

NewspapersOther magazines

Continuous UPDATE

CAG, HYDERABAD 11

The fraud was orchestrated by the company chairman Raju. The auditing firm may have involved in the whole fudging exercise. It showed how a great company can also be brought down if somebody decides he does not want to be ethical for some reason. Falsified bank balances, depository receipts, invoices and even bank letterhead used to bolster the fake accounts.