TY - JOUR AU - A. Muthusamy, AU - S. Karpagalakshmi, PY - 2020/04/09 Y2 - 2024/03/28 TI - A STUDY OF SALES TREND AND COST STRUCTURE OF INDIAN FERTILIZER INDUSTRY JF - Management Insight JA - MI VL - 7 IS - 2 SE - Articles DO - UR - https://journals.smsvaranasi.com/index.php/managementinsight/article/view/507 SP - 9-19 AB - The fertilizer industry has played a major role for mass production of food grains. Today, India stands as the third largestfertilizer consumer and producer of the world. It has been observed that the subsidies on Indian fertilizer have been risingat constant rate. This is due to the rise in the cost of production and the inability of the government to raise the maximumretail price of the fertilizers. The Indian chemical fertilizer industry is developing fast in terms of using the latest worldclasstechnology. Indian manufacturers of chemical fertilizers are now adopting some of the most advancedmanufacturing processes to prepare innovative new products to supplement the Indian agriculture. India is also rankedas the third-largest exporter and producer of nitrogenous fertilizer. Trend analysis is effective only when relevant andrelated items are studied together. The trend of sales indicates the direction in which a concern is going on, and on thebasis of which forecast for further can be made. The trend analysis of sales helps to understand, the growth of a businessenterprise Thus, the results which are shown are an enterprise has to be viewed in conjunction with the resourcesemployed. In present paper attempt has been made to study the cost component of Fertilizer units and study. For thepurpose of analysis of cost component all component cost has been calculated as percentage of sales. While to analysis thesales position of unitÂ’s trend analysis is made. Its strength and weakness and its stages where it has to improve andgiving the overall position of the companies for the management for decision making so that its resources are used mosteffectively and efficiently. This study not only help the management, it also gives a clear - view to the owners, shareholders, creditors and investors. ER -