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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

State, with Reasons, Whether the Following Statements Are True Or False (Any Three) : It is Not Possible to Go Ahead Without Financial Plan. - Secretarial Practice

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प्रश्न

State, with reasons, whether the following statements are True or False (Any THREE) : 

It is not possible to go ahead without financial plan. 

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उत्तर

True.
Reasons: (1) Finance is the life - blood of any business. Financial management is of utmost importance to the company which has multi crores of capital as investments.
(2) Financial plan is the first step of successful financial management. A good financial plan leads to proper budgeting of money inflow and outflow. It also serves the below said purposes.  
Importance of Financial Planning:
1.       Elimination of Waste: -Due to financial planning, it is possible to eliminate the wasteful expenditure. There are several factors such as change in government policy on taxes, fluctuating interest rates. Etc. which can be anticipated and tackled with the help of financial planning.
2.       Coordination: -Co-ordination is the most vital part of management. Finance holds the key to all activities of organization such as production, distribution, marketing and personnel. These activities hamper if not supported by proper financial planning.
3.       Dynamism: -Financial planning is demanding exercise, which requires dynamism on the part of finance manager. It means finance manager mist take initiative and faces various changing financial situations as and when they arise. Accurate forecast of future trends are required for effective planning.
4.       Communication: -communication is an effective tool for management. Financial planning enables the finance manager to communicate various aspects of financial plan to the executives of other departments. Effective financial planning helps to finance manager to communicate easily with others in the organisation.
5.       Decision Making: -it is necessary for a firm to take appropriate and timely decisions to achieve its objectives. Financial planning prepares itself for attainment of these objectives. Any scheme, how so ever effective, cannot go through unless budgetary provision is made in the financial planning.
6.       Integration: -Financial planning gives a fairly good idea to the firm about its available resources. Financial planning is to be completed in full consultation and coordination of other departments. This promotes team spirit among all executives.
7.       Futuristic: - Financial planning is effective when it foresees events. It must take into account not only present but also future developments. This futuristic element of financial plan helps for advance programming.
Thus it is not possible to go ahead without financial plan.
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2014-2015 (October)

व्हिडिओ ट्यूटोरियलVIEW ALL [2]

संबंधित प्रश्‍न

Sakshi Ltd. is a company manufacturing electronic goods. It has a share capital ofRs 120 lakhs. The earning per share in the previous year wasRs 0.5. For diversification, the company requires additional capital ofRs 80 lakhs. The company raised funds by issuing 10% debentures for the same. During the current year the company earned profit ofRs 16 lakhs on capital employed. It paid tax @ 40%.

a. State whether the shareholders gained or lost in respect of earning per share on diversification. Show your calculations clearly.

b. Also state any three factors that favour the issue of debentures by the company as part of its capital structure.


What is meant by Trading on Equity?


Veronica Ltd., a reputed truck manufacturing company, needs rupees twenty crores as additional capital to expand its business. Mr Alind Jindal, the CEO of the company, wants to raise funds through equity. The Finance Manager, Mr Nikhil Sachdeva, suggests that the existing shareholders be offered the privilege to subscribe to the new issue of shares as per the terms and conditions of the company which was agreed by Mr Alind Jindal.

Name the method through which the company decided to raise additional capital.


How does cost of equity affect the choice of capital structure of a company? Explain


Explain the following as factor affecting the choice of capital structure:

Floatation costs


Explain the following as factors affecting the choice of capital structure:

Stock-Market conditions


Explain the following as factors affecting the choice of capital structure:

Flexibility


Explain the following as factors affecting the choice of capital structure:

Risk Consideration


Explain the following as factors affecting the choice of capital structure:

Control


Explain any four factors that affect the choice of capital structure of a company. 


Explain the term ‘Trading on Equity’? Why, when and how it can be used by company.


Owned Capital Borrowed Capital


Answer the following question.
'Determining the relative proportion of various types of funds depends upon various factors.' Explain any six such factors.


Read the following text and answer the following questions on the basis of the same:

Mr. A. Bose is running a successful business. Mr. Bose is the owner of R. K. Cement Ltd. Mr. Bose decided to expand his business by acquiring a Steel Factory. This required an investment of Rs. 60 crores. To seek advice in this matter, he called his financial advisor Mr. T. Ghosh who advised him about the judicious mix of equity (40%) and Debt (60%). Employ more of cheaper debt may enhance the EPS. Mr. Ghosh also suggested him to take loan from a financial institution as the cost of raising funds from financial institutions is low. Though this will increase the financial risk but will also raise the return to equity shareholders. He also apprised him that issue of debt will not dilute the control of equity shareholders. At the same time, the interest on loan is a tax deductible expense for computation of tax liability. After due deliberations with Mr. Ghosh, Mr. Bose decided to raise funds from a financial institution.

“Mr. T. Ghosh who advised him about the judicious mix of equity (40%) and Debt (60%)”
The proportion of debt in the overall capital is called _______.


State any four factors affecting the decision that determines the overall capital and the financial risk of the enterprise.


Krish limited is in the business of manufacturing and exporting carpets and other home decor products. It has a share capital of ₹ 70 lacs at the face value of ₹ 100 each. Company is considering a major expansion of its production facilities and wants to raise ₹ 50 lacs. The finance manager of the company Mr. Prabhakar has recommended that the company can raise funds of the same amount by issuing 7% debentures. Given that earning per share of the company after expansion is ₹ 35 and tax rate is 30%, did Mr. Prabhakar give a justified recommendation?

Show the working.


State any three factors determining the choice of an appropriate capital structure of a company.


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