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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 .