The demand for fertilizer has been growing steadily in India. But the Production of fertilizeris not adequate. A special feature of this industry is continuous production and seasonal consumption. Productivity in agriculture depends on social, technological and economic factors. The consumption pattern of fertilizers also varies due to local and environmental factors. Lack of credit and marketing facilities with respond to agricultural produce are also considered as factors influencing fertilizers consumption of all the factors, finance is the most vital one that affects the performance of fertilizer industry to a maximum extent. Fertilizer units are also facing the problems relating to finance due to various internal and environmental factors. Many industrial units are facing the problem of inappropriate financial structure, poor utilization of assets, inefficient working capital management, absence of costing and pricing, absence of financial planning and budgeting, improper utilization or diversion of funds.