1Director, PG & Research Department of Management Science, PARK’S College, (Autonomous)
The trend Analysis is a useful tool to project financial health and performance standard of the company. This method helps management to find appropriate point o f intervention fo r better performance. In this article, trends in production, sales, the cost o f sales and other costs have been analysed in detail. Trend analysis is effective only when relevant and related items are studied in conjunction with each other and their interactions. Also, trend results o f each above factors have to be viewed in perspective o f the resources employed. This paper analyses the trend values o f all performancs and cost) viz. Porduction, sales and oter elelemnt od costs ) of selected Pharma companies . The study selected time series data fo r ten years from 2005-06 to 2014-15. Taking 2005-06 as the base year. Indices have been calculated fo r the remaining years with reference to the base year. 9 Hypotheses have been tested on the basis o f Chi-square tests and concluded that there are significant difference between actual and trend values o f production, sales and respective expenses