ACC 304 Presentation.pptx

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Welcome T o Our Presentation Managerial Accounting (ACC 304) Section- B

Transcript of ACC 304 Presentation.pptx

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Welcome

To

Our Presentation

Managerial Accounting (ACC 304)

Section- B

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Presentation

onOverall Performance ofBATA Shoe Company

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Name ID

Md !ahidul Islam "han #$%#&#'(

Md )ashanur *ahman #$%#&#+(

Md Alam Badsha #$%#&%&(

Sharmin A,ter #$%#&%-&

MD Touhidul )asan #$%#&#-(

.roup Name/ 01N2S

Mem3ers Name 4 ID

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Outline of the presentation

Introduction

Methodolo5y

Mar,etin5 Mi6

Ratio Analysis2nd 

4th

7th

5th

6th

0ision7 Mission7.oal

9th 

SWOT Analysis

*ecommendation

11th

 

12th  Bi3lio5raphy

10th 

Conclusion

16ecutive

Summery

1st 

Company )istory3rd 

Current Mar,etPosition

8th 

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16ecutive Summery

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INT*OD2CTION

• Bata Ltd. is a privately owned global shoe manufacturer and retailer

headquartered in Ontario, Canada. The company is led by a thirdgeneration of the Bata family. With operations in ! countries, Bata is

organi"ed into four business units.

•  Bata Bangladesh is a#liated to the Bata $hoe Organi"ation, the world%s

largest footwear manufacturing and mar&eting organi"ation. $tarted

operation in Bangladesh in '(), *ncorporation in Bangladesh in '(+).• Currently, Bata Bangladesh operates ) manufacturing plant Tongi and

hamrai, Bata Bangladesh is producing around ''-,--- pairs of shoes

daily. *t has a modern tannery with the latest technological facilities to process million square feet of leather yearly.

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  1894: The Bata family establishes a company in /lin, locatedin what is now the C"ech 0epublic.

 

1932: 1ounder Tomas Bata dies in an airplane accident.

 

1939: The Company relocates to Canada after the movementof 2erman military forces into 3astern 3urope.

1945: C"echoslova&ia business operations are nationali"ed bythe new communist government following World War **.

 1991: Bata returns to the C"ech 0epublic following fall of thecommunist regime.

1994: Thomas 4. Bata, the son of the company%s founder,retires.

  %$8&/ Started in Bangladesh.

&##%/ Thomas . Bata! r.! "e#omes #hairman and $%&.

Company )istory

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0ision/•   The 'ision o( this #om)any is to "e#ome the (ront ran*ingm+lti)le shoes #om)any in the ,orld.

 Mission/• The Bata %n'ironmental -ission Statement is

•  To )rote#t o+r )eo)le! $+stomers and #omm+nities.

 To )rote#t o+r nat+ral en'ironment in order to hel) s+stainh+man de'elo)ment.

•  /nternational g+idelines ha'e "een de'elo)ed in the areas o(en'ironment! health and sa(ety.

.oal/• The goals o( this $om)any are

• ro'ide right )rod+#ts to the #ons+mer!

• ro'ide high +ality #ons+mer ser'i#e

• *nput high quality product

0ision 7 Mission 4 .oal

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There are two types of data collection ethod!

"! #riary $ata and

%! Secondary $ata

&e use secondary data to collect our inforation!

Methodolo5y

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SWOT Analysis

Strengthea*ne

ss

&))ort+

nities  Threat

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Mar,etin5 mi6

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  o,adays Bata is one o( the most leading #om)anies

in Bangladesh. /t ta*es a h+ge amo+nt o( mar*et share in

#+rrent Bangladeshi %#onomi# mar*et. ollo,ing g+re

sho,s its #+rrent mar*et share.

Current Mar,et Position

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1. Current *atio 9 Current Assets : Current ;ia3ilities

2164836062 1470517469

  1.472

A##ording to Ben#hmar* analysis the #+rrent ratio o( 21 is #onsidered to "e

ideal (or a #om)any. $onsidering the o)erating year 20082009 the#+rrent ratio o( BATA has in#reased (rom 2008 to 2009.

& <uic, *atio9 =Current Assets> Inventories?: Current ;ia3ilities

  :21648360621433325407; 1470517469

  0.497

 $om)ared to the "en#hmar* o( +i#* ratio 11 is ideal (or a #om)any. As a

#onse+en#e! +i#* ratio is in#reasing +) to 2009 (or BATA. This indi#ates

the good a"ility o( BATA to meet its shortterm o"ligations ,ith its o,n

li+id assets.

*atio Analysis

Company   2008 2009

Bata "!4'4 "!4%

Compa

ny &##' &##$

Bata 0.399 0.497

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 Asset Management Ratio/

1. Inventory turnover ratio9 Cost of 5oods sold :Inventories  3237854140 1433325407

  2.259

 The trend line o( in'entory ratio sho,s the +)s and do,ns in'entory t+rno'er ratio(rom 2008 to 2009.This is a good ne,s .The year 2009 the trend is #oming

+),ard (rom 2008 and #ontin+ing ,ith this the #om)any #an a#hie'e theirlandmar* easily.

& @i6ed Assets Turnover *atio 9 Sales:Net @i6ed Assets =Total Assets Noncurrent Assets?

  4995356942 :2722964025558127963;

  21.47

 The <ed asset t+rno'er ratio is in#reasing among the o)erating year 20082009.=igh trend o( <ed asset ratio is res)onsi"le (or the in#rease o( sales is a"o+t64.12>. So! BATA is maintaining a good steady <ed asset t+rno'er ratio! ,hi#h isa good ne,s (or the #om)any.

 

*atio Analysis =Cont?

Company   2008 2009

Bata %!0 %!%'*

Company   2008 2009

Bata "!%3 %"!4

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 Proftability Ratio/

1. Prot mar5in on sales 9 Net Income: Sales

  449406445 4995356942

  0.089 or 9.00 >

As ,e see that the interest margin is de#reased (rom 2008 to

2009.

& *eturn on Asset =*OA? 9 Net Income : Total Assets

  449406445 2722964025

  0.1650 or 16.50 >

/n the year 2009 the trend goes do,n slightly (rom 2008 to2009.This is not a "ad ne,s in a sense that BATA in'estedh+ge in <ed asset in "et,een these years ,hi#h e'ent+allyred+#e the R&A.

*atio Analysis =Cont?

Company   2008 2009

Bata *!%+ *!00+

Company   2008 2009

Bata "!*,+ "!'0+

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Market Value Ratio/

1. 1PS 9 Net Income: Num3er of Shares Outstandin5

  449406445 136800000

  3.285 or 328.5>

• %S o( BATA has "een in#reasing at healthy rate o'er the years. rom theyear 2008 to 2009 it remains #onstant d+e to the h+ge in'estment in ,or* in)rogress its also a good ne,s (or the #om)any.

& Boo, 0alue per Share91uity:Num3er of Shares Outstandin5

  1120487323 136800000

  8.191 or 81.91 >

 The "oo* 'al+e )er share is in#reasing o'er the year 2008 to 2009. /n#reasingtrend o( BATA in "oo* 'al+e )er share is a good indi#ator (or the #om)any.So! the le'el o( e+ity is rising o'er the year ,hi#h ma*es good sense (orBATA.

*atio Analysis =Cont?

Company   2008 2009

Bata 3%,!' 3%,!'

Company   2008 2009

Bata "!0 ,"!*"

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  e ha'e sited di?erent e" site o(. Bata $om)any. A(ter'isiting these "ran#hes and analyses it ,e ,o+ld li*e togi'e some re#ommendations. These are as (ollo,s

/t sho+ld "e more ,ide and s)e#io+s.

 The )ar*ing system o( this mar*et sho+ld "e in that ,ay!,here "+yers #an easily )ar* their #ars.

/( they im)orts (oreign shoes dire#tly then they sells it atless )ri#e so the #ons+mer get more satis(a#tion.

 They sho+ld la+n#h more im)ro'ed shoes (or #ons+mers.

 Their te#hnology sho+ld "e im)ro'ed.

 They sho+ld +se more modern ma#hines to )rod+#e high+ality shoes.

*ecommendation

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 Conclusion

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Bi3lio5raphy

Ann+al re)ort o( Bata Shoe $om)any :Bangladesh;

@td (rom 2008to 2009htt),,,."dsto#*)ri#e.#omdailytrades"atashoe2009htt),,,."dsto#*)ri#e.#omdailytrades"atashoe

2008,,,."ata.#om

,,,.slideshare.#om

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Any uestion .

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