A Study on the Budgetary Control, Variance Analysis, and Financial Performance in Sri Bragadesh Agri Tech Foods Private Limited
DOI:
https://doi.org/10.64137/31079423/IJEBMR-V2I2P130Keywords:
Budgetary Control, Variance Analysis, Financial Performance, Ratio Analysis, Financial Management, ProfitabilityAbstract
Budgetary control and variance analysis are essential tools for effective financial management and organizational performance. The present study examines the budgetary control system, variance analysis practices, and financial performance of Sri Bragadesh Agri Tech Foods Private Limited. The study is based on secondary data collected from the company’s financial statements for the period 2020–21 to 2024–25. Various financial tools, such as Current Ratio, Quick Ratio, Absolute Liquid Ratio, Gross Profit Ratio, Net Profit Ratio, Operating Ratio, Debt Equity Ratio, Proprietary Ratio, and Trend Analysis, were used to evaluate financial performance. The findings reveal that the company has maintained a strong liquidity position, improved profitability, and reduced dependence on borrowed funds. The current ratio increased from 2.11:1 to 4.06:1, while the net profit ratio improved from 10% to 15% during the study period. Trend analysis also indicates continuous growth in sales and assets. The study concludes that effective budgetary control and variance analysis contribute significantly to improving financial performance, operational efficiency, and managerial decision-making.
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