Relationship of Working Capital Management with FMCG
Sector Firm’s Profitability
Abstract
Design/methodology/approach: We have taken all 7 firms that are listed on BSE’s FMCG
sector for the purpose of our study. We had taken annual data from 1991 till 2011from CMIE,
prowess data base. We took return on total assets as a measure of profitability and average
inventory turnover days, average collection period, average payable period and cash conversion
cycle as various exogenous variables. After conducting multicollinearity check and Hausman
test, we ran panel regression through random effect method.
Findings: The study indicates that all the variables were significant when average collection
period factor was dropped and all factors except average inventory turnover days were
significant when cash conversion cycle was dropped. This proves that aggressive and
conservative working capital management policies affect profitability.
Practical implications: The different analyses have identified critical management practices that
will assist the managers in improving corporate profitability by improving their operations in
working capital management in FMCG sector.
Research Gap: Literature review shows that researchers have conducted a number of studies in
manufacturing sector and telecom sector. We could not find a study on working capital
management policy of FMCG sector which was one of the reasons for motivating us to conduct a
International Journal of Trends in Finance © ISSN:0976-9736
Volume 1 issue 2 Feb 2013 Chaklader, Sharma, Khatun & Goel
Ms. Pooja Goel PGDM Student Institute of Management Technology Ghaziabad
Dr. R. K. Sharma, Professor (Finance) Bharati Vidyapeeth University Institute of Management and 5esearch New Delhi
Ms. Rabia Khatun Research Fellow (FPM programme) International Management Institute New Delhi
Dr. Barnali Chaklader, Associate professor (Finance and Accounting) International Management Institute New Delhi
Purpose: The purpose of this study is to find out the relationship of working capital management
policies on the profitability of FMCG sector’s firms listed in Bombay Stock Exchange (BSE)
FMCG sector index. The period of study was from 1991 till 2011