The Study Of Financial Position Of The Food And Beverage Industry In Ubon Ratchathani Province

Abstract

This research aimed to study financial ratio and financial positions of Food and Beverage Business in Ubon Ratchathani province. The data used in this research were the financial statement and income statement from the year B.E. 2014-2017. The 58 businesses’financial data had been collected from the Department of Business Development (DBD) website. The data were analyzed by the financial ratio of Altman’s Z-Score Model in terms of various factors, including (1) Mobility ratio (2) Funding from internal sources (3) Profitability (4) Financial structure ratio, and (5) Asset management efficiency. In addition, the statistics software program has been employed to calculate the frequency, percentage, median, quartile deviation, maximum, and minimum. The research results of financial ratio of food and beverage business in Ubon Ratchathani were found that Food and Beverage Business in Ubon Ratchathani. Micro businesses have outstanding financial ratios including 80 percent in mobility ratio and financial structure. Small businesses have outstanding financial ratios, including about 50 percent in financial structure and efficiency in asset management. Finally, Medium businesses is approximately 70 percent in mobility and efficiency in asset management. It is found that about 80 percent of Micro business is in a safe zone business, Small businesses are the safe zone about 50 percent , and Medium businesses are categorized in safe zone and approximately 65 percent .