20 resultados para public sector accounting

em Cochin University of Science


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For the analysis of productivity, capacity utilisation and profitability the data relating to the manufacturing central public sector enterprises in Kerala have been collected from the published annual reports of the companies, public enterprises surveys of Bureau of Public Enterprises (BPE), Economic Review of State Planning Board (SPB) and statistical review of central government enterprises by Centre for Monitoring Indian Economy (CMIE). Primary data have been collected by conducting personal interview with the high and middle level executives.

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The thesis entitled Inventory Management In Public Sector Electrical Industry In Kerala. Investigations were carried out on inventory management in public sector electrical industry in Kerala and suggest methods to improve their efficiency. Various aspects of inventory management, its scope and need in industry are detailed. The objectives of the present study concentrates to get an overall view of the system of inventory management, assess the positions and levels of inventory. It analyzes the inventory management policies and practices, the organizational set-up for materials by the electrical undertakings. The study examines the liquidity of the electrical undertakings as well as techniques of inventory management in the electrical industry in Kerala. Hypotheses state that the existing organizational systems and practices are inadequate to ensure efficient management of inventories in electrical industry. Introduction of scientific inventory techniques has a favourable effect on the workings of inventory departments. The financial performance of the public sector electrical undertakings is not at all satisfactory on account of the high raw material costs, heavy borrowings and huge interest burdens. The scope of this study is limited to the assessment of savings, in inventories of electrical products due to inventory management. The methodology of the study is to project the cost reduction of the inventory department on the basis of data collected and to validate this projection with the aid of analysis and survey. The limitations of the study is that the data obtained relate to the period 1989-90 and earlier and the current position is not available and uniform norms cannot be applied to evaluate different inventory management organisation.

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Today India is seeking a speedy transformation of her semi-stagnant economy to a dynamic one by means of economic planning in a democratic set up. In the context of this growth oriented endeavour public sector has a vital role to play. After three decades of planned development, it has become important that India must make fresh appraisals on the role of public sector in the economic renaissance of the country. Almost no comprehensive study has been made on this vital segment of the economy vis-a-vis the growth economics. This study is an attempt to fill this need in a very modest way. It presents the subject in a new perspective. An earnest attempt is made to reveal the critical problems inhibiting the growth of the public sector from a new angle which focusses the spot-light on the economics of development.

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This study is focussed on public and private sector The study is confined to industrial Public companies in the states of Kerala and Orissa along with companies in India. undertakings only. sector and private sector private sector companies in other states were studied. Even though the original plan of 190 companies as the sample size could not be accomplished, as the responses were very poor, but data could be collected frmn 6 public and 5 private sector companies in Kerala, 8 public and 8 private sector companies in Orissa along with 27 private sector companies in other states totalling to 54 companies. The number of years of data collected varies from 2 years to 6 years. Factors which are affecting capital expenditures and hence leading to the performance of private sector compared to public sector companies are studied. After the study and analysis, comparisons are made between public sector and private sector, and suitable recomendations are made so that public sector industries can also perform equally well as the private sector industries in India.

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One of the basic functions of management is to employ capital efficiently so as to provide maximum customer service and earn a profit in the proces1s. It is possible to achieve these objectives in different ways with the given amount of capital, either by maximising the output or by maximising the margin of profit or by a combination of both these methods. This would mean that the management must try to make this capital work as fast as possible, which is often difficult to achieve under the present conditions of the factors of production. It is also not possible to increase extensively the margin of profit due to competition in business and in this process the capital turn over and productivity of capital often becomes totally ineffective. Several modern techniques have been developed and employed by managers to remedy this situation. Among these, materials management has become one of the most effective methods to achieve both the above goals. Materials management enables a manager to improve productivity of capital by reducing material costs, preventing blocking up of large working capital for long periods and improving the capital turn over This study examines the working of materials management departments in public sector undertakings in India and Suggests méthods to improve its efficiency.

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Public undertakings have been assigned a significant role to play in the systematic socio-economic development of India. My interest in the subject was kindled while I was doing my Masters Diploma in Public Administration at the Indian Institute of Public Administration, New Delhi during 1960-61. It was further strengthened by my teaching of the subject in different courses offered by me at the School of Management Studies and in several programmes organised by various voluntary and training organisations like the Institute of Management in Government, Trivandrum, Centre for Management Development, Trivandrum, etc. The several years in which I served as a member of the faculty in the School of Management Studies, University of Cochin,gave me the opportunity to come into close contact with different public sector concerns and their managers at various levels. This rich opportunity gave me a better insight into the problems faced by these concerns. The present study is a result of the interest so developed.

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The reforms in Indian banking sector since 1991 is deliberated mostly in terms of the significant measures that were implemented in order to develop a more vibrant, healthy, stable and efficient banking sector in India. The effect of a highly regulated banking environment on asset quality, productivity and performance of banks necessitated the reform process and resulted the incorporation of prudential norms for income recognition, asset classification and provisioning and capital adequacy norms, in line with international best practices. The improvements in asset quality and a reduction in non-performing assets were the primary objective enunciated in the reform measures. In this context, the present research critically evaluates the trend in movement of nonperforming assets of public sector banks in India during the period 2000-01 to 2011-12, thereby facilitates an evaluation of the effectiveness of NPA management in the post-millennium period. The non-performing assets is not a function of loan/advance alone, but is influenced by other bank performance indicators and also by the macroeconomic variables. In addition to explaining the trend in the movement of NPA, this research also explained the moderating and mediating role of various bank performance and macroeconomic indicators on incidence of NPA

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The study is undertaken by the researcher with the object of examining the remuneration pattern of executive personnel in the manufacturing public enterprises in Kerala so as to find out whether there is any rationale or criteria involved in remunerating executives. It is also envisaged to find out the pattern of executive remuneration in the various categories of industries and inter—industry disparities among the public sector enterprises. This is considered to be a very fruitful area for investigation, particularly in view of the generally prevailing notion that public sector executives in Kerala are not remunerated properly and glaring inequalities and disparities are existing among the various categories of industries and within the same industry. Therefore the study is to explore the criteria used for the determination of executive remuneration and the relative weightage of various factors such as size of the firm, rate of return sales volume etc of the organisation and various other factors such as qualification, experience, level of job and functions of executives. Further the study is extended to find out the role of 'pay' towards motivation and efficiency of the executive personnel

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In 2001 the Indian Banks Association have come up with a model frame work for educational loans in the country. With the approval of the Central Government the public sector banks in India started to give education loans. The private and cooperative banks also joined the fray. Due to growing NPAs and the intervention of the Government these norms were modified in 2011. The budget allocation for the primary and higher secondary education is on the increase in India. However, higher education has been of late relegated or left to the mercy of the private players. There has been a steady growth of educational loans disbursed, private colleges and deemed universities started and enrolments of students in higher education during the years 2001 to 2011. This paper is a humble attempt to 1) analyse the growth of the educational loans vis-à-vis other forms of personal loans at the national level, 2) showcase the disbursements of educational loans in Kerala State, 3) to assess the growth of educational institutions and enrolment of students in higher education in India from secondary data and 4) to make suggestions based on the findings

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Chit funds contribute to the value of financial markets in India particularly in Kerala. Chit finances with its unique features are of great significance especially as a savings cum borrowing avenue. The present study entitled “A Study of chit Finance in Kerala with special emphasis on Kerala State Financial Enterprises Ltd.” examines the socio-economic aspects of Chit schemes run by the private Chit Funds, KSFE, co-operatives, and informal Chit Funds. The study is an attempt to find the reasons for the growing popularity of Chit Funds as savings cum borrowings avenues even in the presence of various other avenues of savings and borrowings and also to understand how the Chit subscribers utilize the funds. The objectives of the present study are to examine the trends and pattern of growth of Chit Funds in the formal sector in Kerala, performance of KSFE as the only public sector Chit Fund company in India, preference for joining Chit Funds, estimate the cost and return on Chit Funds etc. is an indigenous financial instrument is complementary to modern financial techniques of savings and borrowings. KSFE is the dominant foremen in the chit business in Kerala, its weaknesses result in the non-attainment of certain objectives. Driven by the growing trend of privatization, KSFE needs to be innovative and competitive. It is also necessary that KSFE continue its leadership role by being more effective in being the harbinger of more efficiency, professionalism and good governance in the Chit Fund Industry. The growth and development of chit business by protecting the interests of both the subscribers and the foremen will therefore be most beneficial for any growing economy.

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The Sediment budgeting studies are done to bring out the coastal processes at work, to understand the beach-innershelf sedimentary dynamics and to assess the stability of any coastal stretch. There is a dearth of such studies as far as the Indian coast is concerned. The Chavara coast of Kollam district, Kerala, is world famous for its rich heavy mineral resources. These mineral resources are being commercially mined by the Indian Rare Earths Ltd. (IREL) and Kerala Minerals and Metals Ltd. (KMML), two Public Sector Undertakings located in the area. The impact of mining on stability of the beach has been a point of debate among the local people as well as researchers. The coastal stretch of 22km length from Neendakara to Kayamkulam which is referred to as the Chavara coast. The tidal, wind driven and continental shelf currents, there could also be the contribution of coastal trapped waves and baroclinic flow associated with the plumes of fresh water coming from the estuaries. The main objectives of the study are the hydrodynamic processes and mechanism involved in the sediment movement along the Chavara coast, Identify the different sources and sinks of beach sand along the coast, Quantify the sediment input/output into/from the coast and assess the erosion/accretion scenario of the coast.

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The research work which was carried out to study the impact of ISO 9001: 2000, in selected organisations in Kerala, spread over various types of activities, such as fabrication of aero space hardware, glass ware, construction industries, health care units etc, encompassing, government and private enterprises, public sector undertakings, small and medium scale industries and research and development establishments. The ambience, work culture and collaboration prevalent in these organisations were varying on account of the environment in which they have been working. Fifty percent of the organizations selected for the study had obtained the ISO 900 I: 2000-certification since seven years or more. The process of study undertaken could invoke interest in the respondents, when a brief explanation on the purpose and need of the study was given to them prior to conducting the survey. There has been total cooperation from the management and the employees of all the organisations for the conduct of the study. Personal discussions were held with the senior management to draw their total support and involvement for the study.