Article
A STUDY ON FUNDS FLOW STATEMENT
Funds flow analysis is an important tool of financial management used to evaluate the movement of funds within an organization during a particular accounting period. It helps in identifying the sources and applications of funds and provides valuable insights into the financial position, operational efficiency, and working capital management of a company. This study focuses on the Funds Flow Statement and its significance in analyzing the financial performance of Uniscient Engineering, a company engaged in engineering and industrial operations. The study evaluates how funds are generated and utilized within the organization and examines the company’s financial stability through working capital analysis. The primary objective of the study is to understand the concept, preparation, and interpretation of funds flow statements and to analyze the financial management practices of Uniscient Engineering. The research also aims to assess the efficiency of fund utilization and identify the financial strengths and weaknesses of the company. Primary data has been collected through discussions with finance personnel and employees, while secondary data has been obtained from company financial statements, annual reports, accounting records, journals, and financial publications. Recent financial trends (2023–2025) indicate: • Increased emphasis on working capital management • Adoption of digital accounting systems • Focus on liquidity and cash management • Rising importance of financial analysis tools • Integration of ERP-based accounting systems The findings reveal that funds flow analysis helps management in understanding long-term financial movements and improving decision-making regarding investments, financing, and operational planning. The study concludes that funds flow statements are essential for evaluating the financial health of an organization and improving strategic financial planning. Effective fund management enhances operational efficiency, profitability, and long-term sustainability.
Full Text Attachment
