摘要：The fertilizer industry has played a major role for mass production of food grains. Today, India stands as the third largest fertilizer consumer and producer of the world. It has been observed that the subsidies on Indian fertilizer have been rising at constant rate. This is due to the rise in the cost of production and the inability of the government to raise the maximum retail price of the fertilizers. The Indian chemical fertilizer industry is developing fast in terms of using the latest worldclass technology. Indian manufacturers of chemical fertilizers are now adopting some of the most advanced manufacturing processes to prepare innovative new products to supplement the Indian agriculture. India is also ranked as the third-largest exporter and producer of nitrogenous fertilizer. Trend analysis is effective only when relevant and related items are studied together. The trend of sales indicates the direction in which a concern is going on, and on the basis of which forecast for further can be made. The trend analysis of sales helps to understand, the growth of a business enterprise Thus, the results which are shown are an enterprise has to be viewed in conjunction with the resources employed. In present paper attempt has been made to study the cost component of Fertilizer units and study. For the purpose of analysis of cost component all component cost has been calculated as percentage of sales. While to analysis the sales position of units trend analysis is made. Its strength and weakness and its stages where it has to improve and giving the overall position of the companies for the management for decision making so that its resources are used most effectively and efficiently. This study not only help the management, it also gives a clear - view to the owners, share holders, creditors and investors.
