The project is titled as " A STUDY ON PAYABLES MANAGEMENT AT ABB MOTORS ". The aim is to analyze payables position of the company by using the financial tools and techniques also it tries to assess the liquidity position Payables management: The administration of a company's outstanding debts, or liabilities, to vendors for purchases of goods and services made on credit Importance of payables management: • Payables help to achieve financial goals • It helps to manage payment on time and maximize cash flows • Payables helps to maintain smooth relation with vendors by paying them on time • Measures the average length of time between purchase of goods and payment for them. This study based on financial statement such as payables ratio, cash flow analysis1by using all these tools combined it enables to determine payables in a effective manner The project helps to identify and give suggestion on the area of weaker position in " ABB Motors " CONTENTS