Finance lies all around us and we all act as a financial manager. I believe from a Rickshaw Puller to a finance scholar, everybody does some extent of financial activities in their lives. Suppose I get 1000 taka for my one week activities. I have to take a decision on how i will spend the money and what might be the usage of that fund. this is what i called financial ratio analysis. When this decision comes to an organization then its more known as a financial institution. A financial decision for an organization should be considered mutual value creation for customers and the company itself.