A STUDY ON ZONAL-WISE COMPARATIVE PERFORMANCE OF THE APSRTC – AN ANALYSIS

An analysis of an individual organization may lead to the apparent conclusion that it is satisfactorily working and making an improvement over the period. However, a different picture may emerge in comparative analysis of the performance of its units of the organization. Thus, inter-firm comparison is the only tool, which may pinpoint the strengths and weaknesses of the organization. Keeping this in view, an attempt has been made in the present paper to compare the zone-wise operational performance of the APSRTC. There are various techniques that are used in analyzing the comparative performance of the business organizations. Among these techniques, ratio technique is most appropriate to examine the performance of the business organizations in different dimensions. Therefore, the studies of this type are used the ratio analysis to evaluate the comparative performance of the zones in the selected organization. From the review of the earlier studies, it is opined that many of these studies have been conducted on the financial performance of the total organization in general. Further, most of the studies were conducted on the financial performance without comparing the cost-revenue relationships of different variables to know the cause and effect of the situation to understand and to improve the performance of the undertaking. After the review of the various studies made so far, there are no studies made so far on the zonal-wise performance evaluation in this direction. Against this background, an attempt is made in this paper to study the comparative zonal performance of the APSRTC.