000000000000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHAPTER 0 0 0 0 0 0 0 0 0 0 RESEARCH 0 0 0 0 METHODOLOGY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000000000000000000000000000000000000000 CHAPTER - 2 RESEARCH METHODOLOGY 2.1 INTRODUTION The detail data related to ASSSs were systematically available with the societies. The data of the last ten years was relevantly useful for setting the trend and analysis. Pune district was selected for research work. The total numbers of ASSSs in the district were 26 out of which one was closed. To cover the study 12 sample ASSSs out of 25 ASSSs in operating position in the Pune district and 150 members from these sample ASSSs were randomly selected to ascertain the impact of the ASSSs through Annual Audit Report, Questionnaire and interview technique. 2.2) Choice of the Topic: The co-operatives have become inevitable in the socio-economic life of the people not only in India but also across the world. The researcher being interested in the study of co-operative movement in India was having many categories of societies before him for study. However, apart from the growing important role of the co-operative type organization being played by in many economic aspects, its contribution in the service of Tribal people in India. The present study, “FINANCIAL ANALYSIS OF ADIVASI SEVA SAHAKARI SANSTHAS IN POONA DISTRICT” is first of its kind. This has prompted the researcher to choose for his study the co-operative sector which is in the service of Tribal in India. 42 2.3) Scope of the study: The present study "FINANCIAL ANALYSIS OF ADIVASI SEVA SAHAKARI SANSTHAS IN POONA DISTRICT (1995-96 to 2004-05)" is the first of its kind. The present study is most significant because it will throw light on many important issues related to the ADIVASHI SEVA SAHAKARI SANSTHAS (ASSSs) functioning in Junnar, Ambegaon, and Khed Talukas of Pune District. There are 26 ASSSs in Pune District. Junnar Taluka included 10 ASSSs, Ambegaon taluka included 10 ASSSs and Khed taluka included 6 ASSSs. The quantitative growth of the ASSSs. has generated many problems in their management. Therefore in the recent years many of the ASSSs are facing acute problems of Management. However there are some ASSSs who are most successful and have proved to be ideal for rural population. Such extremes have prompted the researcher to study into the following important aspects of the ASSSs. a) The general problems faced by the ASSSs in the rural areas. b) The weakness and the strengths of the selected ASSSs in rural areas. c) The scope for the improvement of the Management perfomiances of the ASSSs. The present study is most significant because it will tlirow light on many important issues related to the ASSSs. functioning in Junnar, Ambegaon, and Khed Talukas of pune District. This study will definitely come out with the listing of constraints, difficulties and achievements of the ASSSs. The suggestions to improve the overall performance of these ASSSs conclusions of this study will be advantageously used to improve the performances of the ASSSs in the Country, State and Districts in general and in Junnar, Ambegaon and Khed Talukas in particular. The study covers administrative structure and functioning process. Management performances of ASSSs and benefits of ASSSs to the tribal people throughout the Pune district over the period (1995- 96 to 2004-05). 43 2.4 OBJECTIVES OF THE STUDY: The study is mainly concerned with an investigation into the accounting and financial control procedures that are employed in ASSSs. in Pune District. The study is designed to highlight the following specific objectives. 1) To analyze and examine financial position of Adivasi Seva Sahakari Sansthas in Pune District and find out whether accounting statement can be used for financial control with proper analysis. 2) To study the growth and future prospects of the ASSSs. 3) To ascertain the methods of financial control in ASSSs. and to examine how far they are useful in ensuring financial control. 4) To evaluate the effectiveness of the methods of financial control by applying ratio analysis technique. 5) To study the loan disbursement pattern, loan recovery and overdue of ASSSs. and find out whether members are satisfied with the services provided by these ASSSs. 6) To study and understand the working organization and management pattern of ASSSs. 7) To study the audit problems faced by the auditors appointed by the Registrar and find out whether auditor point out the control on Assets and Liabilities. 8) To elicit the opinion of office bearers and auditors about the deficiencies in accounting and financial controls. 9) To study the structure of interest rates on loans offered to the members and Multi purpose services provided by ASSSs. in rural area. 10) To find out the shortcomings and bottle necks in the working of ASSSs .and suggest measures for improving the efficiency of the ASSSs. 11) To study the Accounting record of Adivasi Seva Sahakari Sansthas. 44 2.5 HYPOTHESIS: Hypothesis is usually considered as the principle instrument in research. Its main function is to suggest new experiments and observations. In fact, many experiments are carried out with the deliberate object of testing hypothesis. Ordinarily, when one talks about hypothesis, one simply means a mere assumption or some supposition to be proved or disproved. But for a researcher, hypothesis is a formal question that he intends to resolve. So in the light of the above objectives, the researcher desires to test following statements of Hypothesis through this study. I) “The financial performance of the Adivasi Seva Sahakari Sansthas in Pune District is satisfactory; however, there is a scope for improving the performance." H) “Adivasi Seva Sahakari Sansthas maintain Accounting record as per Accounting norms of Co- Operative Society Act.” 2.6 RESEARCH DESIGN: Research design is the heart as well as brain to complete any research work. Without research design no research work can be completed. Research design is the guideline and road to completion of the Research project on sound footing and to carry out the work of collection and observations. The researcher has adopted following chart of Research Design to complete his research work which are of more significant in the study. 45 CHART-2 .1 RESEARCH DESIGN PRIMARY DATA SECONDARY DATA a) Selection of sample | b) Questionnaires A) Internal Sources B) External Sources c) Field visits a) Annual Reports of ASSSs a) Published Information d) Interviews b) Audit Reports of ASSSs b) Professional Journals e) Observations c) Profit and Loss Accounts c) Govt. Periodicals d) Balance Sheets of ASSSs d) R.B.l. Bulletin, e) By Laws of ASSSs e) Magazines on Co-operation f) Silver / Golden Jubilee f) Library Work. Publications of the ASSSs. G) Newspapers. ANALYSISA^ D INTERPRETATION 1) Tabulation 2) Classification 3) Simple Average 4)Diagrams and Graphs 5) Correlation 6) Regression 7) Comparison 8) Ratio Analysis etc. PROBLEMS AND SUGGESTIONS. SUMMARY. CONCLUSIONS AND RECOMMENDATIONS 46 2.7 Selection of Sample: A) Sample size: The present study was carried out in three tahsils namely Khed, Ambegaon and Junnar of Pune district in the State of Maharashtra. There were 26 Adivasi Seva Sahakari Sansthas in Pune District working in Junnar, Ambegaon and khed Talukas. Out of them 25 ASSS are now in operating position and one ASSS is in non-operating position. T able-2 .1 Adivasi Seva Sahakari Sansthas Selected for study (1995-96 to 2004-05) Sr.No Taluka Block Total No No of ASSS Selected O f ASSS. for study 1 Junnar Junnar 6 3 Madh 4 2 2 Ambegaon Dimbhe 5 2 Shinoli 4 2 3 Khed Dehane 6 3 25 12 % 100% 48% (Source: Annual Audit Report and questionnaires) While selecting the ASSSs due weight age have been given to the factor like Size, Share Capital, the period of standing. Success story or failure story of the society and proportion in the total number of ASSS in the Taluka. In all 12 ASSS out of 25 total operating ASSS have been randomly selected from three different talukas as given in above table for detailed inquiry. The numbers of ASSS selected for the study constitute about 48% of total ASSSs. 47 The researcher selected 150 members from 12 sample ASSSs for the data collection. While selecting members random sample method was used and 2.3% of total members of the ASSSs were selected as sample. Data was gathered using interview schedule from 150 members of the 12 sample ASSSs speared over various villages. This represented fair sample for the Pune District as whole. The random sample constituent’s fully tribal concentrated area. Table 2.1 presents block and village wise number of interview schedules administered by the researcher. Table - 2.2 Block & Village wise No. of Schedules Administered Sr. T aluka Block Village Total Sample No M em bers M em bers 2.3% 1. Junnar 1 )Junnar l)Uchhil 444 10 2) Inglun 454 10 3) Khangaon 417 09 2) Madh 1) Madh 961 22 2) Pimpalgaon Joga 213 05 2. Ambegaon 1) ShinoU l)Pimpalgaon ghode 559 13 2) Sal 635 14 2) Dimbhe 1) Taleghar 920 21 2) Tirpad 406 09 Khed 1) Dehane 1) Dehane 726 16 3.