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Maheshwari, Meenu
- Overhead Productivity Analysis of Metals Sector Companies Included in Nifty 50
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Authors
Affiliations
1 Assistant Professor, Department of Commerce and Management, University of Kota, Kota, Rajasthan, IN
2 Research Scholar, Department of Commerce and Management, University of Kota, Kota, Rajasthan, IN
1 Assistant Professor, Department of Commerce and Management, University of Kota, Kota, Rajasthan, IN
2 Research Scholar, Department of Commerce and Management, University of Kota, Kota, Rajasthan, IN
Source
Journal of Commerce and Accounting Research, Vol 10, No 2 (2021), Pagination: 40-52Abstract
In the world of competitive environment, productivity is an essential booster for the progress of an organisation. The ratio of output to input is termed as productivity. Higher productivity ratio indicates more optimum use of the resources. This research paper depicts the analysis of overhead productivity of metals sector companies from 2010-11 to 2017-18 i.e. for eight years. The research analysed the intra-company as well as inter-company overhead productivity which has been calculated by applying the chi-square and kruskal wallis one way analysis of variance test. It is found that the average overhead productivity ratio is the best of Coal India Ltd. with 38.3249 which is followed by Hindalco Ltd., Vedanta Ltd. and Tata Steel Ltd. It is suggested that if the company utilises its resources optimally then it can save the amount which has been calculated as possible savings. Possible savings is the excess of actual over standard overhead input. It is the total possible savings in overhead input for a period of eight years, ` 680 crore of Coal India Ltd., ` 10002 crore of Vedanta Ltd., ` 17118 crore of Hindalco Ltd. and ` 26463 crore of Tata Steel Ltd. It has also been suggested that overhead productivity can be improved by reducing the expenses in overhead cost which can only be possible by having a check on the overhead expenses incurred by the companies. The metal sector companies can make a committee which closely monitors the expenses incurred on overheads and find out the ways through which savings can be achieved.Keywords
Productivity, Overhead Productivity Ratio, Chi-square, Kruskal Wallis One-way Analysis of Variance, Possible Savings
References
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- CSR in PSUs- Reckoning Compliance and Expenditure of Transportation and Logistics Companies
Abstract Views :97 |
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Authors
Affiliations
1 Associate Professor, Department of Commerce and Management University of Kota, Kota, Rajasthan, IN
2 Principal (Retd.), Government Arts Girls College, Kota (Raj.), IN
3 Dean & Head, Department of Business Management Saurashtra University, Rajkot, Gujarat, IN
4 Senior Research Fellow, Department of Commerce and Management University of Kota, Kota, Rajasthan, IN
1 Associate Professor, Department of Commerce and Management University of Kota, Kota, Rajasthan, IN
2 Principal (Retd.), Government Arts Girls College, Kota (Raj.), IN
3 Dean & Head, Department of Business Management Saurashtra University, Rajkot, Gujarat, IN
4 Senior Research Fellow, Department of Commerce and Management University of Kota, Kota, Rajasthan, IN
Source
Parikalpana: KIIT Journal of Management, Vol 19, No 2 (2023), Pagination: 261-276Abstract
The companies are expected to discharge their social obligations to benefit society and environment. The transportation and logistics companies work to curb the time and place barriers and for that utilizes the resources from society itself. This study deals with compliance and expenditure of transportation and logistics PSUs in context of CSR along with determining the impact of various CSR parameters on aggregate CSR expenditure. The data of four companies have been studied from 2014-15 to 2020-21 and explained through percentages and descriptive statistics and analyzed through sample t-test, one-way ANOVA and panel regression analysis. The companies across the sector differ in their compliance and expenditure significantly, however do not differ in their approach over the years and the aggregate CSR expenditure gets significantly determined by its various parameters. There is a need of specified guidelines on CSR expenditure to ensure the inclusive growth and efficient contribution towards social activities.Keywords
Corporate Social Responsibility, Transportation and Logistics CompaniesFull Text
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