Industrial training report at Robert Bosch Sdn Bhd. / Siti Norhaslinda Zamani

Bosch is the leading auto parts manufacturing company. It is basically German based company having branches in around 60 countries. I am glad and blessed because I’ve been chosen to undergo my internship at this big company which called Robert Bosch Sdn. Bhd,Bayan Lepas, Penang under finance department. Under finance department, it divided into 2section which called CFA2 (controller) and CFA3 (controlling). As me, I am the student practical under CFA2 based on free trade agreement section. There are 25 staff in finance department include two managers and one boss. For this report, I wrote about industry analysison the determinant of financial performance in manufacturing sector based on profitability. The business has contributed considerably to economic process recently. The dependent variable in this study is profitability and the independent variable are liquidity, leverage and operating profit margin. The findings show that all three-independent variable have a significant with the dependent variable which is profitability. According to the Covid-19 pandemic, many of the manufacturing sectors in Malaysia had been affected based on their profitability. Economies all around the world are experiencing an unprecedented economic slowdown amidst rising concerns of the Covid-19 pandemic and Malaysian companies including large conglomerates are not spared. As it stands, Movement Control Order (MCO) some of the industries had been impacted such as tourism, aviation, retail, and construction among others. From the findings and several articles by previous researchers, an economical assets management is predicated on short finance choices associate degreed is crucial for maintaining a healthy balance between liquidity and profit of a firm. In different words, it's all regarding managing of current asset, current liability, and the financing of the companies. There are two type of strategy that a firm can choose which are conservative strategy and aggressive strategy. Conservative strategy is where a firm holding more current asset but need to bear high cost of liquidity. If a firm choose aggressive strategy, the firm which holding low current asset but the firm need to bear high cost of illiquidity. In both the cases, profitability is firm’s priority. This disproportionate feature of assets management develops the likelihood of non-linear relationship of assets with profitableness, thereby accenting the necessity to check all potentialities of funding assets as is needed for a firm.