ABSTRACT

In today‘s financial world, financial performance is a requirement amongst the perspective of various stakeholders, be it in the management, lenders, owners and investors‘ perspective. Financial performance is crucial for taking financial decisions related to planning and control. Hence, it forms the basis as one of the importance for taking financial decisions effectively. Manufacturing Sector plays an important role in economic development of a country. The manufacturing system of Ghana is featured by a large network, producing different kinds of assorted product to be consumed by the people Ghana. Guinness Ghana Breweries Limited is among the leading manufacturing companies in Ghana and is deeply engaged in human and economic development at the national level. This paper attempts to analyse the financial performance of manufacturing company and to the extent at which financial performance of Guinness Ghana breweries limited were examine on liquidity, profitability and capital structure ratios. Ratios and descriptive design was adopted using the published financial statements of company listed on Ghana stock exchange for ten years periods. Microsoft Excel was also used to obtain the mean and Standard deviation. This paper therefore recommends that there is the need to bring organizations system under control and make them to fit.