Financial Management Techniques Used By Manufacturers: Survey And Analysis

Abstract

The major purpose of this paper was to provide insight into the extent to which manufacturers utilize various financial concepts.  Findings suggest that respondents were heavy users of such concepts as financial analysis and planning, working capital management, an d fixed asset management.  Financial concepts such as cost of capital and optimal financial structure were not widely utilized by respondents.  Findings suggest a gap exists between what is taught and what is practiced by these firms.