Published Paper Details:

LIQUIDITY is regarded as one of the most important desired goals of an organization. Cement industry is not an exemption from this. The significance of adequate liquidity in the sense refers the ability of an enterprise to cater to the current/short term obligations when they become due for payment can hardly be over-stressed. In fact, liquidity is a pre-requisite for the very survival of an enterprise. The short-term creditors of the firm are interested in the short-term solvency or liquidity of a firm. But liquidity implies from the view point of utilization of the funds of the firm that funds are idle or they earn very little. A proper balance between the two contradictory requirements, i.e., liquidity and profitability, is required for efficient management of working capital. It is in this perspective; the present study is undertaken to examine and evaluate the liquidity management of select cement companies of Andhra Pradesh.