Page 81 - IMDR MSME BOOK 2021

Managing Finance in Micro, Small & Medium Enterprises
P value is less than 0.05 which makes us reject the null
hypothesis and concludes that there is a signicant
association between increase in NPAT and periodic
variance analysis. It is concluded that the rms which
are conducting variance analysis periodically have
reported increase in their net prot after tax.
H06 – There is no signicant association between
increase in Capital and use of capital budgeting
techniques.

The knowledge of capital budgeting techniques is
expected from the entrepreneurs. Therefore, an attempt
has been made to understand the relationship between
increase of capital and use of capital budgeting
techniques by the respondent MSMEs. Regression
analysis is used to test the hypothesis using Microsoft
Excel.

P value is greater than 0.05 which makes accept the null
hypothesis and concludes that there is no signicant
association between increase in Capital and use of
capital budgeting techniques.