International Journal of Commerce and Management Research

Authors
Aashaq Hussain, PK Sharma

Abstract
It has been accepted fact that the long term growth of economy depends equally on all the sectors viz primary, secondary and tertiary. But it has also been realized that secondary sector give impetus to rest of the sectors for an accelerated growth and development. This paper focuses on the cement industry of the country and made an analysis of two cement giants namely JPC and ACC. Ratio analysis has been used to draw the inferences from the secondary sources of data. It has been found that short term financial position of JPC is better than ACC in the year 2011 and 2012. While as long tern financial position of ACC is good enough than JPC.