A

Project Report
On
WORKING CAPITAL MANAGEMENT
Submitted for the partial fulfillment of the requirement
for the award of the degree of
Masters of Business Administration (MBA)

SUBMITTED TO
SUBMITTED BY

Prof. Parag Pateria Kritika Jain

(HOD) MBA MBA 2nd Semester

Department of Management

Raipur Institute of Technology, Chhatauna, Mandir Hasaud, Raipur (C.G)

Website : www.rit.in E-mail : info@rit.e

ACKNOWLEDGEMENT
 I would like acknowledge my deep sense of gratitude to my esteemed guide
Mr.AKSHAY SHAMBARIA(AGM) , ACL Bhatapara for his constant encouragement,
valuable guidance and keen interest coupled with precise suggestions, which served a lot in
successful completion of the work.
My acknowledge would be incomplete if we fail to mention the continuous
encouragement and moral support by Mr. Irenius Kerketta, Senior Manager (HRM), Mr.
MANISH METHA of Ambuja Cement Limited, Bhatapara.
Also, I would also express my gratitude to Prof., Internal Guide, Faculty of
Management, Raipur Institute of Management and Technology, Raipur
Finally, I avail this opportunity to express my sincere thanks to all the staff members
of HRM, Ambuja Cement Limited and all the contractors and the contract labours who have
helped me a lot for the successful completion of this project.

KRITIKA JAIN

DECLARATION

I, MISS.KRITIKA JAIN hereby declare that this report is the record of authentic work carried
out by me during the academic year 2008-2010 in AMBUJA CEMENT LIMITED,
VILLAGE- RAWAN, BHATAPARA, RAIPUR. CHHATTISGARH..
 KRITIKA JAIN

ABSTRACT

Finance departmentof any organisation play an mportant role to maintain the cash flow.
Every company managing their working capital before running the business. The managerial
accounting strategy focusing on maintaing efficient lavel of both componends of working
capital as current asserts and current liabilities. Each company needs to types of capital fixed
and working capital. With out working capital a company can not succesfully run. So
adequade working capital is necessary for every organisation. It helps to maintain any
bussiness concern very smoothly and maintain liquidity of the firm.
 INDEX
CHAPTER-1
INTRODUCTION 1
1.1 HISTORY OF AMBUJA CEMENT 2-9
1.2 COMPANY PROFILE 10-12
1.3 AMBUJA CEMENT LTD 13-14
1.4CEMENT:THE INDIAN SCENE 15
1.5 CEMENT INDUSTRY IN INDIA 15-18
1.6 HISTORY OF HOLCIM 19
1.7 EASTERN REGION 20-21
1.8 CEMENT INDUSTRY IN CHHASTTISGARH 21-22
1.9 PRODUCT PROFILE 23-32

CHAPTER-2
INTRODUCTION OF TOPIC 33
2.1 WORKING CAPITALMANAGEMENT 34
2.2 DEFINITION OF WCM 35
2.3 CURRENT ASSETS 35-36
2.4 CURENT LIABLITIES 37
2.5 TECHNIQUES OF FORECASTING 37
2.6 ESTIMATION OF C.A &C.L 38-39
2.7 FACTORS AFFECTING W.C 39-40

CHAPTER-3
DATA INTERPETATION AND ANALYSIS 41
3.1OPERATING CYCLE PERIOD 42
3.2 METHODOLOGY 42
3.3 INVENTORY PERIOD 43-46
3.4 ACCOUNT RECEIVABLE PERIOD 47-49
3.5 OPERATING CYCLE PERIOD 50-52
3.6 ACCOUNTS PAYABLE PERIOD 53-55
3.5 CASH CYCLE PERIOD 56-58
3.5 SUGGESTION 59-63

CHAPTER-4
CONCLUSION 64

CHAPTER-5
BIBLIOGRAPHY 65-66