Özet:

The decision regarding liquidity management is very crucial for any business organisation. Liquidity management gives stable operation in the business organisation and create reputation in front of stakeholders. For the liquidity management cash conversion cycle plays vital role to manage things. In this study researcher try to analyse cash conversion cycle in paint manufacturing companies. for the study four companies have been selected based on net sales during the study period 2011-12 to 2021-22. Secondary source of data have been used for data analysis and interpretation. As accounting tool, ratio analysis and as statistical tool, anova test have been performed for testing the hypothesis. The major findings indicated that there is significant difference among inventory turnover ratios and payable turnover ratios whereas there is no significant difference in receivable turnover ratios and cash conversion cycle during the study period.

Anahtar Kelimeler: