Quest Journals
Journal of Research in Business and Management
Volume 9 ~ Issue 5 (2021) pp: 88-95
ISSN(Online):2347-3002
www.questjournals.org
*Corresponding Author: Dr. Pasunuri Amaraveni 88 | Page
Research Paper
Impact of Financial planning on Financial performance -A study
of select undertakings
Dr. Pasunuri Amaraveni
Associate Professor, University College of Commerce & Business Management, Kakatiya University, Warangal,
Telangana, (India)
Mulukalapally Susruth
Research scholar, Kakatiya University, Warangal, Telangana (India)
ABSTRACT
Financial planning is an integral part of financial management which deals with the management of a firm’s
funds with a view to maximizing profit and the wealth of shareholders. The main aim of this study is to examine
the impact of financial planning on financial performance. The sample used in this study are 5 companies of
pharmaceutical industry which listed in National stock exchange and secondary data collected for period 2011-
2020. Regression analysis were employed to analyze the relationship between the dependent variable and
independent variables. Findings show that there is a significant relationship between Financial planning and
the financial performance with the R
2
of 43%,30%,45%,36% and38%. Overall, the financial performance of
Alkem laboratories Ltd. is highest with comparison of other companies and lowest is cadila Healthcare Ltd. The
study findings indicated that Financial planning had positive impact on the financial performance. The study
recommended the pharma companies should invest optimum amount in funding decisions, investment decisions
and implementing financial policies with maintaining minimum level of profit as it had positive impact on the
financial performance, the least variation to the expected results and that leads to highest contribution to
operating profit. The study therefore concludes that sound financial planning by the pharma companies lead to
a better financial performance as accountability was enhanced through all levels of decision making.
KEYWORDS: Financial planning, Investment decisions, pharma companies, Robust regression
Received 12 May, 2021; Revised: 23 May, 2021; Accepted 25 May, 2021 © The author(s) 2021.
Published with open access at www.questjournals.org
I. INTRODUCTION
Financial Planning is the process of estimating the capital required and determining its composition. It
is the process of framing financial policies in relation to procurement, investment and administration of funds of
an enterprise. The quantum of funds needed will depend upon the asset’s requirements of the business. The
time at which funds will be needed should be carefully decided so that finances are raised at a time when these
are needed. The next aspect of a financial plan is to determine the pattern of financing. There are a number of
ways for raising funds. The selection of various securities should be done carefully. The funds may be raised by
issuing of capital and debentures, rising of loans, etc. Which source of finance should be raised and up to what
amount these should be raised is very important. Once a pattern of financing is selected then it becomes very
difficult to modify it a financial plan also spells out the policies to be pursed for the floatation of various
corporate securities, particular regarding the time of their floatation.
Financial planning involves analyzing financial flows of a firm as a whole, forecasting the
consequences of various investments, financing and dividend decisions and weighting the effects of various
alternatives. Financial planning is the core of financial management. The complex nature of business demands
that management should place greater emphasis upon financial planning to secure and employ capital resources
in the amount and proportion necessary to increase the efficiency of remaining factors of production. Financial
planning is needed both in dynamic and perfect economic conditions. It helps management to avoid waste by
furnishing policies and procedures which make possible a closer co-ordination between the various functions of
business.