BBA 2301, Principles of Accounting II 1 Course LeaCicelyBourqueju
BBA 2301, Principles of Accounting II 1
Course Learning Outcomes for Unit VIII
Upon completion of this unit, students should be able to:
7. Explain how financial information influences both short-term and long-term management decisions.
7.1 Describe the use of standard cost manufacturers and service businesses.
8. Discuss operational and capital budgets.
8.1 Describe capital budgeting methods.
8.2 Identify the use of intangible benefits in capital budgeting.
Course/Unit
Learning Outcomes
Learning Activity
7.1
Unit Lesson
Chapter 26, pp. 26-1 to 26-24
Webpage: Balanced Scorecard Basics
Video: What is a balanced scorecard: A simple explanation for anyone
Unit VIII Case Study
8.1
Unit Lesson
Chapter 27, pp. 27-1 to 27-19
Unit VIII Case Study
8.2
Unit Lesson
Chapter 27, pp. 27-1 to 27-19
Unit VIII Case Study
Required Unit Resources
Chapter 26: Standard Costs and Balanced Scorecard, pp. 26-1 to 26-24
Chapter 27: Planning for Capital Investments, pp. 27-1 to 27-19
In order to access the following resources, click the links below.
Balanced Scorecard Institute. (n.d.). Balanced scorecard basics. https://balancedscorecard.org/bsc-basics-
overview/
For the video resource below, a transcript and closed captioning are available upon accessing the video.
Marr, B. (2019, June 24). What is a balanced scorecard: A simple explanation for anyone [Video]. Cielo24.
https://c24.page/2s4pmxpj2kpwnprckg6p8tcjtu
Unit Lesson
Introduction
This final unit will conclude the study of managerial accounting. This lesson will share important content for
managers in manufacturing, merchandising, and service companies. Content includes estimating future costs,
implementing financial and non-financial performance measures, and incorporating capital budgeting.
Costing requires you to make estimates. As noted in a previous unit, many people are uncomfortable with this
task, as they are used to having objective numbers given to them. However, as much as the future is
UNIT VIII STUDY GUIDE
Management: Costs and Capital Investing
https://balancedscorecard.org/bsc-basics-overview/
https://c24.page/2s4pmxpj2kpwnprckg6p8tcjtu
BBA 2301, Principles of Accounting II 2
UNIT x STUDY GUIDE
Title
unpredictable, we are still required to use our experience and judgment to chart a path forward. In this unit,
you will learn about standard costs. Partially based on prior period actual costs, they provide the basis for
budgeting and subsequent evaluation. Management accountants, no matter the title, are integral to the
development of standard costs, implementation of the balanced scorecard, and the capital budgeting process.
Pay attention as you read, review, and evaluate this unit as it is almost wholly transferable to any company.
Consider the following questions and how you would respond to each as you move through this unit.
As the chief accounting officer (CAO) or chief ...
A du-pont analysis of automobile companiespriya1826dangi
Do-Pont is the method of measuring the performance which was started by DuPont Corporation in 1920’s. With this method, assets are measured at their gross book value rather than at net book value in order to produce a higher return on equity (ROE). It is also known as "DuPont identity".
DuPont analysis tells us that ROE is affected by three things:
- Operating efficiency, which is measured by profit margin
- Asset use efficiency, which is measured by total asset turnover
- Financial leverage, which is measured by the equity multiplier
The Du-Pont analysis also called the Du-Pont model is a financial ratio based on the return on equity ratio that is used to analyze a company's ability to increase its return on equity. In other words, this model breaks down the return on equity ratio to explain how companies can increase their return for investors.
The Du-Pont analysis looks at three main components of the ROE ratio.
• Profit Margin
• Total Asset Turnover
• Financial Leverage
Based on these three performances measures the model concludes that a company can raise its ROE by maintaining a high profit margin, increasing asset turnover, or leveraging assets more effectively
It is one of the strongest indicators for a financially successful company. ROE is a great tool for investors because it shows you what the return is on the portion of the company that belongs to equity. It is a simple calculation that quickly summarizes the ability of management to turn shareholder equity into profitable returns
There are two other indicators that would like to analyze in a company: profit margin and asset turnover. Ideally we would like to see a company with high numbers for both of these, but that’s not always possible. It is a must that the company has at least one of these performing better than the industry standard. If the asset turnover is low, then the profit margin better be high (a specialty producer with a competitive advantage). If the profit margin is low, then the asset turnover better be high (a low cost provider with large market share).
In this report there is comparison between Five automobile companies i.e. Tata motors, Mahindra and Mahindra ,Maruti Suzuki, Hero MotoCorp, and Bajaj Auto through Do-Pont Model
The Du-Pont analysis is only the first step in analyzing the firm’s performance. The next step is to dig deeper into the differences between the firm’s performance and the benchmark against which it is being measured.
After analyzing these automobile companies I found that Hero MotoCorp maintaining highest ROE as per comparison of others automobile companies more effectively.
Additional analysis can include comparing additional financial ratios and common-size financial statements that facilitate comparisons between firms. Common-size financial statements express everything as a percentage of one financial statement parameter, such as sales on the income statement or total assets on the balance she
The objective of this study is to examine the effect of cost reduction techniques on profitability of manufacturing firms.
To achieve this objective, the study adopted survey design. Data were collected from the primary source. A total of
120 copies of questionnaire were administered out of which only 100were retrieved. The returned copies of
questionnaire were utilized in the data analysis of the study. Simple regression model was established and the
findings of the study indicate that there is a significant relationship between cost reduction techniques and
organizational profitability. The study concludes that the application of cost reduction techniques has improved
organizational profitability. Based on this, the study recommended that company should employ linear programming
(LP) techniques so that there would be timely purchase of raw material and component to meet production and sales
requirement. With the above recommendation, the company can achieve its goal of being ‘Low cost management’
The Role of Balanced Scorecard for Measuring Competitive Advantage of Contain...inventionjournals
The Balanced Scorecard (BSC) is a valuable management system which is used for different companies to elucidate and translate their strategies into execution; nevertheless the BSC has not been planned for container terminals and ports users' satisfaction in a great extent. This article addresses the issue of deploying BSC as an accepted management tool for measuring competitive advantage of ports users with a focus on container terminals. Use of balanced scorecard helps port and terminal managers to understand better strategic vision as well as their own contribution to implementation of strategic goals. The BSC can be used by the companies which are responsible for handling container terminals operation in order to achieve value, controlling core competencies, satisfying the terminal's users or customers and offering bonus to the terminal's shareholders
This study attempts to measure the financial performance of selected Bangladeshi commercial banks for the period 2010-2016 through using the DuPont model which is an important tool for measuring profitability and judging the financial performance of any financial entity. The modified DuPont model disaggregates ROE (which is an indication of the earning power of the firm) into five components: tax burden, interest burden, profit margin, total asset turnover, and equity multiplier ratios. Empirical results exhibit that Dhaka Bank has performed best in every aspect and secured the first position due to highest average ROE. On the other hand, AB Bank is the least performer among all the banks due to its lowest average ROE. Finally, this study suggests that a company can have high ROE if it has high operating margin, lower interest, lower income tax, efficient use of assets and high use of debt in its capital structure.
Finance is the lifeblood and lifeline of any business entity either commercial or non-commercial. The
Survival, Stability and Sustainability of a firm is highly associated with its financial wellness. It can be observed through its ability to pay(re) short-term as well as long term liabilities, meeting the regular financial obligations, to increase the value of firm and ability to generate profit. Financial analysis, evaluation, and assessment help in determines the financial position and financial strength of a firm. Among the plenty of methods and tolls available for financial performance, ratio analysis is more useful and meaningful. These ratios make it possible to analyze the evolution of the financial situation of a firm (trend analysis), cross-sectional analysis and comparative analysis.
BBA 2301, Principles of Accounting II 1 Course LeaCicelyBourqueju
BBA 2301, Principles of Accounting II 1
Course Learning Outcomes for Unit VIII
Upon completion of this unit, students should be able to:
7. Explain how financial information influences both short-term and long-term management decisions.
7.1 Describe the use of standard cost manufacturers and service businesses.
8. Discuss operational and capital budgets.
8.1 Describe capital budgeting methods.
8.2 Identify the use of intangible benefits in capital budgeting.
Course/Unit
Learning Outcomes
Learning Activity
7.1
Unit Lesson
Chapter 26, pp. 26-1 to 26-24
Webpage: Balanced Scorecard Basics
Video: What is a balanced scorecard: A simple explanation for anyone
Unit VIII Case Study
8.1
Unit Lesson
Chapter 27, pp. 27-1 to 27-19
Unit VIII Case Study
8.2
Unit Lesson
Chapter 27, pp. 27-1 to 27-19
Unit VIII Case Study
Required Unit Resources
Chapter 26: Standard Costs and Balanced Scorecard, pp. 26-1 to 26-24
Chapter 27: Planning for Capital Investments, pp. 27-1 to 27-19
In order to access the following resources, click the links below.
Balanced Scorecard Institute. (n.d.). Balanced scorecard basics. https://balancedscorecard.org/bsc-basics-
overview/
For the video resource below, a transcript and closed captioning are available upon accessing the video.
Marr, B. (2019, June 24). What is a balanced scorecard: A simple explanation for anyone [Video]. Cielo24.
https://c24.page/2s4pmxpj2kpwnprckg6p8tcjtu
Unit Lesson
Introduction
This final unit will conclude the study of managerial accounting. This lesson will share important content for
managers in manufacturing, merchandising, and service companies. Content includes estimating future costs,
implementing financial and non-financial performance measures, and incorporating capital budgeting.
Costing requires you to make estimates. As noted in a previous unit, many people are uncomfortable with this
task, as they are used to having objective numbers given to them. However, as much as the future is
UNIT VIII STUDY GUIDE
Management: Costs and Capital Investing
https://balancedscorecard.org/bsc-basics-overview/
https://c24.page/2s4pmxpj2kpwnprckg6p8tcjtu
BBA 2301, Principles of Accounting II 2
UNIT x STUDY GUIDE
Title
unpredictable, we are still required to use our experience and judgment to chart a path forward. In this unit,
you will learn about standard costs. Partially based on prior period actual costs, they provide the basis for
budgeting and subsequent evaluation. Management accountants, no matter the title, are integral to the
development of standard costs, implementation of the balanced scorecard, and the capital budgeting process.
Pay attention as you read, review, and evaluate this unit as it is almost wholly transferable to any company.
Consider the following questions and how you would respond to each as you move through this unit.
As the chief accounting officer (CAO) or chief ...
A du-pont analysis of automobile companiespriya1826dangi
Do-Pont is the method of measuring the performance which was started by DuPont Corporation in 1920’s. With this method, assets are measured at their gross book value rather than at net book value in order to produce a higher return on equity (ROE). It is also known as "DuPont identity".
DuPont analysis tells us that ROE is affected by three things:
- Operating efficiency, which is measured by profit margin
- Asset use efficiency, which is measured by total asset turnover
- Financial leverage, which is measured by the equity multiplier
The Du-Pont analysis also called the Du-Pont model is a financial ratio based on the return on equity ratio that is used to analyze a company's ability to increase its return on equity. In other words, this model breaks down the return on equity ratio to explain how companies can increase their return for investors.
The Du-Pont analysis looks at three main components of the ROE ratio.
• Profit Margin
• Total Asset Turnover
• Financial Leverage
Based on these three performances measures the model concludes that a company can raise its ROE by maintaining a high profit margin, increasing asset turnover, or leveraging assets more effectively
It is one of the strongest indicators for a financially successful company. ROE is a great tool for investors because it shows you what the return is on the portion of the company that belongs to equity. It is a simple calculation that quickly summarizes the ability of management to turn shareholder equity into profitable returns
There are two other indicators that would like to analyze in a company: profit margin and asset turnover. Ideally we would like to see a company with high numbers for both of these, but that’s not always possible. It is a must that the company has at least one of these performing better than the industry standard. If the asset turnover is low, then the profit margin better be high (a specialty producer with a competitive advantage). If the profit margin is low, then the asset turnover better be high (a low cost provider with large market share).
In this report there is comparison between Five automobile companies i.e. Tata motors, Mahindra and Mahindra ,Maruti Suzuki, Hero MotoCorp, and Bajaj Auto through Do-Pont Model
The Du-Pont analysis is only the first step in analyzing the firm’s performance. The next step is to dig deeper into the differences between the firm’s performance and the benchmark against which it is being measured.
After analyzing these automobile companies I found that Hero MotoCorp maintaining highest ROE as per comparison of others automobile companies more effectively.
Additional analysis can include comparing additional financial ratios and common-size financial statements that facilitate comparisons between firms. Common-size financial statements express everything as a percentage of one financial statement parameter, such as sales on the income statement or total assets on the balance she
The objective of this study is to examine the effect of cost reduction techniques on profitability of manufacturing firms.
To achieve this objective, the study adopted survey design. Data were collected from the primary source. A total of
120 copies of questionnaire were administered out of which only 100were retrieved. The returned copies of
questionnaire were utilized in the data analysis of the study. Simple regression model was established and the
findings of the study indicate that there is a significant relationship between cost reduction techniques and
organizational profitability. The study concludes that the application of cost reduction techniques has improved
organizational profitability. Based on this, the study recommended that company should employ linear programming
(LP) techniques so that there would be timely purchase of raw material and component to meet production and sales
requirement. With the above recommendation, the company can achieve its goal of being ‘Low cost management’
The Role of Balanced Scorecard for Measuring Competitive Advantage of Contain...inventionjournals
The Balanced Scorecard (BSC) is a valuable management system which is used for different companies to elucidate and translate their strategies into execution; nevertheless the BSC has not been planned for container terminals and ports users' satisfaction in a great extent. This article addresses the issue of deploying BSC as an accepted management tool for measuring competitive advantage of ports users with a focus on container terminals. Use of balanced scorecard helps port and terminal managers to understand better strategic vision as well as their own contribution to implementation of strategic goals. The BSC can be used by the companies which are responsible for handling container terminals operation in order to achieve value, controlling core competencies, satisfying the terminal's users or customers and offering bonus to the terminal's shareholders
This study attempts to measure the financial performance of selected Bangladeshi commercial banks for the period 2010-2016 through using the DuPont model which is an important tool for measuring profitability and judging the financial performance of any financial entity. The modified DuPont model disaggregates ROE (which is an indication of the earning power of the firm) into five components: tax burden, interest burden, profit margin, total asset turnover, and equity multiplier ratios. Empirical results exhibit that Dhaka Bank has performed best in every aspect and secured the first position due to highest average ROE. On the other hand, AB Bank is the least performer among all the banks due to its lowest average ROE. Finally, this study suggests that a company can have high ROE if it has high operating margin, lower interest, lower income tax, efficient use of assets and high use of debt in its capital structure.
Finance is the lifeblood and lifeline of any business entity either commercial or non-commercial. The
Survival, Stability and Sustainability of a firm is highly associated with its financial wellness. It can be observed through its ability to pay(re) short-term as well as long term liabilities, meeting the regular financial obligations, to increase the value of firm and ability to generate profit. Financial analysis, evaluation, and assessment help in determines the financial position and financial strength of a firm. Among the plenty of methods and tolls available for financial performance, ratio analysis is more useful and meaningful. These ratios make it possible to analyze the evolution of the financial situation of a firm (trend analysis), cross-sectional analysis and comparative analysis.
how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
USDA Loans in California: A Comprehensive Overview.pptx
CHAPTER 12.pdf
1. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 206
CHAPTER-12
COST EFFICIENCY ON SCHEDULED COMMERCIAL BANKS IN INDIA
1.Bhadrappa Haralayya
Post Doctoral Fellowship Research Scholar,
Srinivas University, Mangalore, India.
bhadrappabhavimani@gmail.com
Orcid id-0000-0003-3214-7261
2.P. S. Aithal,
Professor, College of Management and Commerce,
Srinivas University, Mangalore, India.
psaithal@gmail.com
Orcid id-0000-0002-4691-8736
ABSTRACT
Before evaluating the outcomes, it winds up appropriate to investigate different parts of efficiency idea
utilized in the present section. Efficiency is measured as the change of given inputs into most extreme
feasible yields at any rate cost. Efficiency as a measure of execution might be identified with the
destinations of the associations, for example, expansion of generation, amplification of income and
minimization of expense. It tends to be evaluated as scale, extension, specialized and cost efficiency.
Scale efficiency considers connection between the extent of DMU and its expense. The ideal size of the
activities of a DMU is the place the expense is the most reduced. Extension efficiency is the connection
between numerous item blend of the DMU and the expense.
Keyword: Public Sector Banks , Private Sector Banks, Foreign Sector Banks, Cost Efficiency, Technical
Efficiency, Allocative Efficiency
12.1 INTRODUCTION
The TE of any monetary foundation like a bank is its capacity to change numerous assets into different
money related administrations .Then again, if the bank neglects to create numerous yields from their
constrained and significant assets and works beneath the generation wilderness, it is viewed as actually
wasteful. The TE is a critical measure of money related execution of the DMUs It is likewise significant
2. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 207
that the connection between number of DMUs and the quantity of inputs and yields is administered by
some standard guideline. The three thumb rules are (a) the quantity of DMUs is required to be bigger
than the result of the quantity of inputs and yields so as to separate viably among effective and wasteful
DMUs; (b) the example size of the information ought to be something like a few times bigger than the
total of the quantity of inputs and yields; (c) the decision of number of inputs and yields and as for this,
there is no explicit principle or strategy for the determination of inputs and yields. The investigation
ought to regularly begin with a comprehensive rundown of number of inputs and yields that are viewed
as important for the examination. Be that as it may, diverse screening techniques have been done so as to
lessen the numbers which are sensible to direct the examination (Coelli et al., 1998; Ramunathan, 2003;
Ram Mohan and Ray, 2004; Kumar and Gulati, 2010). The measures for efficiency in DEA approach
can be additionally isolated into input and yield oriented measures. The input oriented measure clarifies
about the corresponding decrease in inputs without modifying the dimension of yields, and yet, there can
be relative extension of yield without adjusting the inputs. In this manner, such cases can be considered
in yield oriented measure.
12.2 INPUT ORIENTED MEASURE
To clarify this measure an outline incorporating DMU with two inputs 'x1'and 'x2'and single yield
'ayah‟s been thought about with a presumption of CRS (which proposes innovation to be spoken to
utilizing the unit is-quant). As there is no estimation for completely effective DMU by and by,
consequently, the present model considers bend SS' as the is-quant of completely productive DMU that
has been assessed from the example of DMUs.
Be that as it may, using input, the DMU can deliver unit of yield characterized at point P. The
specialized inefficiency of that DMU could be spoken to by separation QP. Numerically, this can be
composed as QP/OP* 100, which implies the rate by which inputs can be diminished to accomplish
actually effective creation.
12.3 COST EFFICIENCY MEASURES
Table 1.1 outlines the patterns of cost efficiency (in general efficiency) and its parts, specifically,
specialized and allocative efficiencies of SCBs in India at a total dimension amid the post-deregulation
period. Table 1.1 presents year-wise mean appropriation of cost, specialized and allocative efficiency
3. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 208
scores of SCBs in India crosswise over different bank gatherings. From the assessment of the Table 1.1,
it has been seen that there are recognizable varieties over the dimension of cost efficiency for SCBs in
India.
The dimension of CE differs from 48.3 percent in 2011to 50.0 percent amid 2014-15. Subsequently, the
Indian keeping money division seems to lie far from the productive cost boondocks. It has been, further,
seen that the on a normal cost efficiency (inefficiency) of SCBs is 51.7 percent (48.3 percent), which
ensnares that on a normal, banks in the example time of the investigation could have created a similar
dimension of yield utilizing just 51.3 percent of assets really utilized, on the off chance that they were
delivering on proficient boondocks than their present area. The between gathering investigation
uncovers that the dimension of cost efficiency (inefficiency) ranges from 41.8 percent (68.3 percent) to
67.4 percent (32.6 percent) for open part banks (PSBs), 39.3 percent (61.7 percent) to 57.7 percent (43.3
percent) for private area banks (PrSBs) and 44.4 percent (54.6 percent) to 79.6 percent (20.4 percent) for
remote division banks (FSBs). In addition, the normal cost efficiency in the example time frame for
PSBs gives off an impression of being 48.4 percent, PrSBs 47.9 percent and for FSBs 61.5 percent. In
this manner, it has turned out to be clear that FSBs are moderately performing superior to their partners.
Despite what might be expected, PSBs and Press are for the most part failing to meet expectations and
develop to lie far from the cost effective boondocks. These outcomes unmistakably delineates that over
the period FSBs seems all around ok able than the banks working at the local market in the nation. These
examples in FSBs are seen because of their more prominent access to know-how, innovation and lower
cost of assets than local banks in India. Albeit, working in a comparable business condition, they display
variety in cost efficiency level because of the distinctions in the administrative aptitudes and practices,
nature of business, government support, innovation, nature of tasks, proprietorships, hierarchical
structures and capacities, capital and resource soundness, and so on. Along these lines, it has been
suggested that there is significant space for the enhancement in the dimension of efficiency by the
administration because of picking the inputs in cost proficient and profitable way in their everyday
activities. The outcomes additionally feature that open, private and remote part banks are working over
the dimension of normal cost efficiency for the time of ten years, along these lines mirroring that the
blend of development and decrease in the efficiency level after the post-deregulation period. Besides the
investigation delineates that the time of upwards and descending pattern in the dimension of cost
efficiency for open, private and outside area banks is same with special case to a few years in the present
4. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 209
commitment.
Besides, it tends to be presumed that banks (on a normal) can work at in general proficient cost
wilderness by making the utilization of just 48.4 percent, 47.9 percent and 61.5 percent of their inputs to
create a similar dimension of yields which are by and by utilized, in this way, demonstrating potential
cost sparing of 51.6 percent for PSBs, 52.1 percent for PrSBs and 38.5 percent for FSBs, individually.
When all is said in done, saving money area in India needs to work at by and large cost efficiency
outskirts by making the utilization of 51.7 percent of their inputs just keeping the yield level consistent.
Consequently, slow increment in dimension of CE has been found amid the commencement of changes
pursued by decay after and from that point, slight enhancements have been knowledgeable about the
terminal years. It uncovers that banks in India (up to some degree over the period) have attempted to get
balanced with the progression arrangement, improved challenge and prudential controls executed for
making the sound activity in the economy.
12.4 COMPONENTS OF COST EFFICIENCY
To measure the dependable segments of by and large inefficiency for SCBs in India over the timeframe,
execution as far as two fundamentally unrelated segments, to be specific, specialized and a locative
efficiency have been measured. These parts give a knowledge to encourage whether there exists
wasteful administration functionalities or an off base blend of inputs given their individual costs. Table
1.1 presents the year-wise dissemination of TE and AE scores evaluated and found the middle value of
crosswise over various proprietorships. This segment additionally gives and talks about the substance of
specialized efficiency regarding generally specialized efficiency (OTE) and two fundamentally unrelated
and non-added substance parts, in particular, PTE and SE. It is further to be remembered that the
dimension of OTE and PTE catches under-use of inputs. In any case, contrasted with the OTE,
dimension of PTE is without scale impacts. Accordingly, the dimension of efficiency measures
examined as the segment of cost efficiency in type of PTE uncovers the execution of the board which is
equipped for changing over the startle inputs into yields by methods for creation.
For OTE (which turns out be in every case not exactly or equivalent to PTE scores), the dimension of
inefficiency for the banks are reflected by both specialized and scale inefficiency. Subsequently, PTE
scores equivalent to 1 mirrors that the bank is actually proficient, yet may not be scale productive. The
dimension of measure as far as SE demonstrates whether the banks work at the ideal and most profitable
5. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 210
scale estimate (MPSS) or not. The Table 1.1 speaks to that on a normal, the SCBs displayed mean OTE
scores of 78.2 percent, in this way, proposing the saving money industry in India all in all have
performed great in the change of inputs into yields and acquiring misuse of about 21.8 percent of inputs.
This suggests for SCBs in India, on a normal 21.8 percent decline in inputs is plausible with the present
dimension of innovation and unaltered yield amounts for the investigation time frame thought about.
While moving towards various possessions, it very well may be construed from the outcomes that over
the period, PSBs have displayed mean OTE scores of 82.0 percent alongwith PrSBs 76.0 percent and
FSBs 83.1 percent, consequently, proposing that managing an account part in India have performed
moderately well in its fundamental working of change of inputs into yields with an input misuse of 18.0
percent, 24.0 percent and 16.9 percent, individually.
The outcomes affirm that FSBs are performing superior to their partners as far as OTE scores. The
purposes for these outcomes can be because of the sound resource structure of FSBs and their activities
in various economies of the world. In the interim, these banks have room schedule-wise to time kept up
their dimension of exercises and tasks in the Indian keeping money division moreover. Likewise, it is
additionally noticed that throughout the years, normal OTE scores for PSBs is lower than the FSBs
pursued by PrSBs, which developed as the minimum entertainer. The likely explanation for these
outcomes is the nearness of extensive branch organizing, tasks in the residential field and the nonstop
mergers and securing of banks over the timeframe. What's more, a slow decrease has been seen amid
2011-12 and 2012-13 in the investigation. It may be obviously because of the aggressive weights,
money related consideration push, need division NPAs bookkeeping 58 percent and 23 percent for PSBs
and Press, separately (Reserve Bank of India, 2012) and change in the financing costs as an outcome of
monetary log jam looked by the world after 2008-09. These stuns and changes may have brought about
banks to assimilate more limits and cause higher input cost related with particular branches conclusion
and incorporation into single framework.
As referenced before, DEA licenses to disintegrate OTE into PTE and SE measures. This deterioration
permits a knowledge for estimating the principle wellspring of specialized wasteful aspects. From Table
1.1, it has been encountered that TE measure as far as PTE for all SCBs in India over the period is 85.7
percent show the wastage of inputs by 14.3 percent underway process while working off the effective
creation boondocks. While evaluating the gathering impacts wilderness over the period, the normal PTE
for PSBs, PrSBs and FSBs are individually, 84.7 percent, 81.8 percent and 85.3 percent. In light of these
6. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 211
figures, PSBs, PrSBs and FSBs, on a normal, have made over the work of inputs by 15.3 percent, 18.2
percent and 14.7 percent, individually. Then again, normal SE of 91.0 percent portrays the wasteful
scale measure task by 9.0 percent. In a similar setting, normal SE of 93.6 percent, 90.7 percent and 94.2
percent for PSBs, PrSBs and FSBs are likewise evaluated from the examination. These figures support
wasteful task at beneficial scale estimate by 6.4 percent, 9.3 percent and 5.8 percent, individually.
Table 12.1: Mean Cost, Technical and Allocative Efficiency of Scheduled Commercial Banks in
India
Ye
ar
C
E
A
L
L
P
S
B
s
T
E
Pr
S
Bs
F
S
B
s
A
E
A
L
L
P
S
B
Pr
S
B
F
S
B
O
T
E
P
T
E
S
E
O
T
E
P
T
E
S
E
O
T
E
P
T
E
S
E
O
T
E
P
T
E
S
E
A
L
L
P
S
B
Pr
S
B
F
S
B
19
94-
95
0.
4
8
3
0.
4
1
2
0.
4
1
3
0.
6
9
3
0.
8
1
4
0.
8
7
9
0.
9
2
5
0.
7
7
3
0.
8
2
8
0.
9
3
3
0.
7
4
5
0.
84
9
0.
8
7
7
0.
8
9
8
0.
9
4
8
0.
9
4
7
0.
5
6
0.
4
9
9
0.
4
8
6
0.
7
4
5
19
95-
96
0.
6
7
8
0.
6
7
4
0.
5
7
7
0.
7
9
6
0.
8
7
1
0.
9
0
3
0.
9
6
4
0.
8
9
9
0.
9
1
7
0.
9
8
0.
7
7
8
0.
83
5
0.
9
3
1
0.
8
9
5
0.
9
2
2
0.
9
7
0.
7
5
9
0.
7
3
5
0.
6
9
1
0.
8
6
4
19
96-
97
0.
6
0
3
0.
5
0
8
0.
5
7
7
0.
7
8
8
0.
8
6
7
0.
8
9
0.
9
7
4
0.
8
7
9
0.
8
9
9
0.
9
7
8
0.
8
0
3
0.
85
0.
9
4
5
0.
8
7
6
0.
8
8
2
0.
9
9
4
0.
6
8
5
0.
5
6
5
0.
6
7
6
0.
8
9
3
19 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0.
13. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 218
2013-14 14 31 17 0.548
Average 35(56.37) 19 (30.56) 8 (13.06) 0.200
Note: (i) LCS‟s scale RS/deficiency (BankswithIRS+BanksindexwithDRS). (ii)= CRS,BanksIRS with
and DRS stands for constant return to scale, increasing returns to scale, scale decreasing returns to scale.
(iii)Figures in parenthesis represent the respective percentage. Source: Authors‟ calculations.
12.5 CONCLUSION
The estimation of cost efficiency and its segments has been completed for the Indian saving money
division amid the post-deregulation period. The outcomes have further, been tried by various speculation
expecting that the execution of banks has enhanced amid the post-deregulation period. It tends to be
inferred that banks, on a normal, can work at the generally speaking proficient cost wilderness by
making the utilization of just 48.4 percent, 47.9 percent and 61.5 percent of their inputs to create a
similar dimension of yields in this manner, demonstrating potential cost sparing of 51.6 percent for
PSBs, 52.1 percent for PrSBs and 38.5 percent for FSBs, separately. It is disclosed from the outcomes
that banks in India over the timeframe have endeavored to get balanced with the progression strategy,
improved challenge and prudential directions actualized for making the sound task in the economy.
REFERENCES
1. BHADRAPPA HARALAYYA , P.S.AITHAL , PERFORMANCE AFFECTING FACTORS OF INDIAN
BANKING SECTOR: AN EMPIRICAL ANALYSIS, George Washington International Law Review, Vol.- 07
Issue -01, April-June 2021, PAGE No : 607-621.
2. BHADRAPPA HARALAYYA , P.S.AITHAL , TECHNICAL EFFICIENCY AFFECTING FACTORS IN
INDIAN BANKING SECTOR: AN EMPIRICAL ANALYSIS, Turkish Online Journal of Qualitative Inquiry
(TOJQI), Vol.- 12 Issue -03, June 2021, PAGE No : 603-620,
3. BHADRAPPA HARALAYYA , P.S.AITHAL , IMPLICATIONS OF BANKING SECTOR ON ECONOMIC
DEVELOPMENT IN INDIA, George Washington International Law Review, Vol.- 07 Issue -01, April-June
2021, PAGE No : 631-642
4. BHADRAPPA HARALAYYA , P.S.AITHAL ,STUDY ON PRODUCTIVE EFFICIENCY OF BANKS IN
DEVELOPING COUNTRY, International Research Journal of Humanities and Interdisciplinary Studies
14. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 219
(www.irjhis.com) ,Volume: 2, Issue: 5, May 2021, Page No : 184-194.
5. Bhadrappa Haralayya ; P. S. Aithal . "Study on Model and Camel Analysis of Banking" Iconic Research And
Engineering Journals ,Volume 4 ,Issue 11 ,May 2021 Page 244-259.
6. Bhadrappa Haralayya and Aithal, P. S.. “Analysis of cost efficiency on scheduled commercial banks in India”.
International Journal of Current Research, Volume 13, Issue 06, June 2021, pp 17718-17725
7. Bhadrappa Haralayya and P. S. Aithal, “A Study On Structure and Growth of Banking Industry in
India”, International Journal of Research in Engineering, Science and Management ,Volume 4, Issue 5, May
2021.Page no 225–230.
8. Bhadrappa Haralayya, Retail Banking Trends in India ,International Journal of All Research Education and
Scientific Methods (IJARESM), Volume: 9, Issue: 5, Year: May 2021, Page No : 3730-3732.
9. BHADRAPPA HARALAYYA, P.S.AITHAL, FACTORS DETERMINING THE EFFICIENCY IN INDIAN
BANKING SECTOR : A TOBIT REGRESSION ANALYSIS", International Journal of Science &
Engineering Development Research (www.ijsdr.org), Vol.6, Issue 6, June-2021, page no.1 - 6, ,
10. BHADRAPPA HARALAYYA , P.S.AITHAL , IMPLICATIONS OF BANKING SECTOR ON
ECONOMIC DEVELOPMENT IN INDIA, flusserstudies, Volume 30, June 2021,Page No:1068-1080,
11. BHADRAPPA HARALAYYA, P.S.AITHAL, STUDY ON PRODUCTIVE EFFICIENCY OF FINANCIAL
INSTITUTIONS, International Journal of Innovative Research in Technology, Volume 8, Issue 1, June-2021
,Page no: 159 – 164,
12. BHADRAPPA HARALAYYA , STUDY OF BANKING SERVICES PROVIDED BY BANKS IN
INDIA, International Research Journal of Humanities and Interdisciplinary Studies
(www.irjhis.com), Volume: 2, Issue: 6, Year: June 2021,Page No : 06-12,
13. BHADRAPPA HARALAYYA, P.S.AITHAL , ANALYSIS OF BANK PERFORMANCE USING CAMEL
APPROACH", International Journal of Emerging Technologies and Innovative Research (www.jetir.org |
UGC and issn Approved), Vol.8, Issue 5, May-2021, page no 305-314,
14. BHADRAPPA HARALAYYA, P.S.AITHAL, ANALYSIS OF BANK PRODUCTIVITY USING PANEL
CAUSALITY TEST, Journal of Huazhong University of Science and Technology, Volume 50, Issue 6, June-
2021 , Page no: 1 – 16,
15. BHADRAPPA HARALAYYA, P.S.AITHAL, INTER BANK ANALYSIS OF COST EFFICIENCY USING
MEAN, International Journal of Innovative Research in Science, Engineering and Technology (IJIRSET),
Volume 10, Issue 6, June-2021 ,Page no: 6391-6397,
16. BHADRAPPA HARALAYYA, P.S.AITHAL , ANALYSIS OF TOTAL FACTOR PRODUCTIVITYAND
PROFITABILITY MATRIX OF BANKS BY HMTFP AND FPTFP, Science, Technology and Development
Journal, Volume 10, Issue 6, June-2021, Page no: 190-203, Available at: http://journalstd.com/gallery/23-
june2021.pdf
15. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 220
17. BHADRAPPA HARALAYYA, P.S.AITHAL , ANALYSIS OF BANKS TOTAL FACTOR
PRODUCTIVITY BY AGGREGATE LEVEL, Journal of Xi'an University of Architecture & Technology,
Volume 13, Issue 6, June- 2021 ,Page no: 296-314,
18. Bhadrappa Haralayya, P S Aithal, "ANALYSIS OF BANKS TOTAL FACTOR PRODUCTIVITY BY
DISAGGREGATE LEVEL", International Journal of Creative Research Thoughts (IJCRT), Volume.9, Issue
6, June 2021, pp.b488-b502,
19. Haralayya B. Importance of CRM in Banking and Financial Sectors Journal of Advanced Research in Quality
Control and Management 2021, 6(1): 8-9
20. Haralayya B. How Digital Banking has Brought Innovative Products and Services to India. Journal of
Advanced Research in Quality Control and Management 2021; 6(1): 16-18
21. Haralayya B. Top 5 Priorities That will Shape The Future of Retail Banking Industry in India. Journal of
Advanced Research in HR and Organizational Management 2021; 8(1&2): 17-18.
22. Haralayya B. Millennials and Mobile-Savvy Consumers are Driving a Huge Shift in The Retail Banking
Industry. Journal of Advanced Research in Operational and Marketing Management 2021; 4(1): 17-19
23. Haralayya B. Core Banking Technology and Its Top 6 Implementation Challenges. Journal of Advanced
Research in Operational and Marketing Management 2021; 4(1): 25-27
24. Nitesh S Vibhute ; Dr. Chandrakant B. Jewargi ; Dr. Bhadrappa Haralayya . "Study on Non-Performing
Assets of Public Sector Banks" Iconic Research And Engineering Journals Volume 4, Issue, 12 June 2021,
Page 52-61
25. Haralayya, Dr. Bhadrappa and Saini, Shrawan Kumar, An Overview on Productive Efficiency of Banks &
Financial Institution (2018). International Journal of Research, Volume 05 Issue 12, April 2018.
26. Haralayya, Dr. Bhadrappa, Review on the Productive Efficiency of Banks in Developing Country (2018).
Journal for Studies in Management and Planning, Volume 04 Issue 05, April 2018,
27. Haralayya, Dr. Bhadrappa, The Productive Efficiency of Banks in Developing Country With Special
Reference to Banks & Financial Institution (april 30, 2019).
28. Haralayya, Dr. Bhadrappa, Study on Performance of Foreign Banks in India (APRIL 2, 2016).
29. Haralayya, Dr. Bhadrappa, E-Finance and the Financial Services Industry (MARCH 28, 2014).
30. Haralayya, Dr. Bhadrappa, E-payment - An Overview (MARCH 28, 2014).
31. Bhadrappa Haralayya . "Customer Satisfaction at M/s Sindol Bajaj Bidar" Iconic Research And Engineering
Journals, Volume 4 ,Issue 12, June 2021, Page 157-169
32. Bhadrappa Haralayya . "Ratio Analysis at NSSK, Bidar" Iconic Research And Engineering Journals, Volume
4, Issue 12,June 2021, Page 170-182
33. Bhadrappa Haralayya . "Financial Statement Analysis of Shri Ram City Union Finance" Iconic Research And
Engineering Journals, Volume 4, Issue 12,June 2021, Page 183-196
16. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 221
34. Bhadrappa Haralayya . "Employee Job Satisfaction at Big Bazaar" Iconic Research And Engineering
Journals, Volume 4, Issue 12, June 2021, Page 197-206
35. Bhadrappa Haralayya . "Effect of Branding on Consumer Buying Behaviour at Vijay Bharat Motors Pvt Ltd,
Bidar" Iconic Research And Engineering Journals, Volume 4, Issue 12, June 2021, Page 207-222
36. Bhadrappa Haralayya . "Study on Customer Perceptions Guru Basava Motors, Bidar" Iconic Research And
Engineering Journals, Volume 4, Issue 12,June 2021, Page 223-231
37. Bhadrappa Haralayya . "Study on Loans and Advances for DCC Bank Main Branch Nayakaman, Bidar"
Iconic Research And Engineering Journals, Volume 4, Issue 12, June 2021, Page 232-242
38. Bhadrappa Haralayya . "Work Life Balance of Employees at Karanja Industries Pvt Ltd, Bidar" Iconic
Research And Engineering Journals, Volume 4, Issue 12, June 2021, Page 243-254
39. Bhadrappa Haralayya . "Working Capital Management at TVS Motors, Bidar" Iconic Research And
Engineering Journals, Volume 4, Issue 12, June 2021, Page 255-265
40. Haralayya, Dr. Bhadrappa, Testing Weak Form Efficiency of Indian Stock Market – An Empirical Study on
NSE (April 30, 2021). Emerging Global Strategies for Indian Industry (ISBN: 978-81-910118-7-6), 2021,
41. Bhadrappa Haralayya . "Advertising Effectiveness With Reference to Big Bazaar" Iconic Research And
Engineering Journals, Volume 5, Issue 1, July 2021, Page 101-110
42. Bhadrappa Haralayya . "Analysis of Non Performing Asset on Urban Cooperative Bank in India" Iconic
Research And Engineering Journals, Volume 5, Issue 1,July 2021, Page 111-121
43. Bhadrappa Haralayya . "Ration Analysis With Reference to DCC Bank" Iconic Research And Engineering
Journals, Volume 5, Issue 1, July 2021, Page 122-130
44. Bhadrappa Haralayya . "Consumer Buying Behavior With Reference to Bajaj Auto Ltd" Iconic Research And
Engineering Journals, Volume 5, Issue 1, July 2021, Page 131-140
45. Bhadrappa Haralayya . "Sales Promotion With Reference to Yamaha Motor" Iconic Research And
Engineering Journals, Volume 5, Issue 1, July 2021, Page 141-149
46. Bhadrappa Haralayya . "Financial Statement Analysis Using Common Size on Mahindra Sindol Motors"
Iconic Research And Engineering Journals, Volume 5, Issue 1, July 2021 , Page 150-159
47. Bhadrappa Haralayya . "Loans And Advances with Reference to PKGB Bank" Iconic Research And
Engineering Journals, Volume 5, Issue 1, July 2021, Page 160-170
48. Bhadrappa Haralayya . "Study on Trend Analysis at John Deere" Iconic Research And Engineering Journals,
Volume 5, Issue 1, July 2021, Page 171-181
49. Haralayya B, Aithal PS. Study on Cost Efficiency in Indian and Other Countries Experience. Journal of
Advanced Research in HR and Organizational Management 2021; 8(1&2): 23-30.
50. Haralayya B, Aithal PS. Study on Theoretical Foundations of Bank Efficiency. . Journal of Advanced
Research in Operational and Marketing Management 2021; 4(2): 12-23.
17. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 222
51. Haralayya B, Aithal PS. Study on Profitability Efficiency in Indian and Other Countries Experience. Journal
of Advanced Research in Quality Control and Management 2021; 6(2): 1-10.
52. S. Vinoth, Hari Leela Vemula, Bhadrappa Haralayya, Pradeep Mamgain, Mohammed Faez Hasan, Mohd
Naved, Application of cloud computing in banking and e-commerce and related security threats, Materials
Today: Proceedings, 2021,ISSN 2214-7853,
https://doi.org/10.1016/j.matpr.2021.11.121.(https://www.sciencedirect.com/science/article/pii/S22147853210
71285).
53. Haralayya B, Jeelan BV, Vibhute NS. Capital Structure and Factors Affecting Capital Structure. J Adv Res
Eco Busi Mgmt 2021; 4(2): 4-35.
54. Vibhute NS, Haralayya B, Jeelan BV. Performance Evaluation of Selected Banks using Ratio Analysis. J Adv
Res Eco Busi Mgmt 2021; 4(2): 36-44
55. Jeelan BV, Haralayya B, Vibhute NS. A Study on Empirical Analysis of Relationship between FPI and
NIFTY Returns. J Adv Res Acct Fin Mgmt 2021; 3(2): 3-22
56. Jeelan BV, Haralayya B, Vibhute NS. A Study on Performance Evaluation of Initial Public Offering (IPO). J
Adv Res Pub Poli Admn 2021; 3(2): 12-26.
57. Basha VJ, Haralayya B, Vibhute NS. Analysis of Segment Reporting with Reference to Selected Software
Companies. J Adv Res Entrep Innov SMES Mgmt 2021; 4(2): 9-26.
58. Jeelan BV, Haralayya B, Vibhute NS. Co-Movement and Integration among Stock Markets: A Study of 10
Countries. J Adv Res Acct Fin Mgmt 2021; 3(2): 23-38.
59.Jeelan BV, Haralayya B, Vibhute NS. A Comparative Study on Selected Foreign Currencies. J Adv Res Eco
Busi Mgmt 2021; 4(2): 45-5
60. Bhadrappa Haralayya . "A Study on Customer Satisfaction at TVS Vanish Motors Bidar" Iconic Research
And Engineering Journals Volume 5 Issue 9 2022 Page 117-127
61. Bhadrappa Haralayya . "Consumer Buying Behavior at Kailash Motors Bidar" Iconic Research And
Engineering Journals Volume 5 Issue 9 2022 Page 128-137
62. Bhadrappa Haralayya . "Credit Risk of Canara Bank Bidar" Iconic Research And Engineering Journals
Volume 5 Issue 9 2022 Page 138-149
63. Bhadrappa Haralayya . "Effect of Branding on Consumer Buying Behaviour in Bharat Ford Bidar" Iconic
Research And Engineering Journals Volume 5 Issue 9 2022 Page 150-159
64. Bhadrappa Haralayya . "Employee Engagement at Kharanja Industry Pvt Ltd Humanbad" Iconic Research
And Engineering Journals Volume 5 Issue 9 2022 Page 160-170
65. Bhadrappa Haralayya . "Employee Performance Appraisal at Sri Veerabhadreshwar Motors Bidar" Iconic
Research And Engineering Journals Volume 5 Issue 9 2022 Page 171-183
66. Bhadrappa Haralayya . "Employees Traning and Development at Mgssk Ltd Bhalki" Iconic Research And
18. BANKS AND FINANCIAL INSTITUTIONS ISBN:978-93-94676-00-8 Page 223
Engineering Journals Volume 5 Issue 9 2022 Page 184-196
67. Bhadrappa Haralayya . "Impact of Financial Statement Analysis on Financial Performance in Lahoti Motors
Bidar" Iconic Research And Engineering Journals Volume 5 Issue 9 2022 Page 197-206
68. Bhadrappa Haralayya . "Impact of Ratio Analysis on Financial Performance in Royal Enfield (Bhavani
Motors) Bidar" Iconic Research And Engineering Journals Volume 5 Issue 9 2022 Page 207-222
69. Bhadrappa Haralayya . "Sales Promotion at Keshva Enterprise Bidar" Iconic Research And Engineering
Journals Volume 5 Issue 9 2022 Page 223-232
70. Bhadrappa Haralayya . "The Impact of Safety and Health Measures of Employees at KJD Pharma Bidar"
Iconic Research And Engineering Journals Volume 5 Issue 9 2022 Page 233-242
71. Bhadrappa Haralayya . "Comparative Analysis of Mutual Funds in Geojit Financial Services Ltd Gulbarga"
Iconic Research And Engineering Journals Volume 5 Issue 9 2022 Page 243-251
72. Bhadrappa Haralayya . "Cost Analysis at MGSSK Bhalki" Iconic Research And Engineering Journals
Volume 5 Issue 9 2022 Page 252-258
73. Bhadrappa Haralayya . "Employee Compensation Management at Vani Organic Pvt Ltd Bidar" Iconic
Research And Engineering Journals Volume 5 Issue 9 2022 Page 259-266
74. Bhadrappa Haralayya . "Employees Performance Appraisal of Chettinad Cement Gulbarga" Iconic Research
And Engineering Journals Volume 5 Issue 9 2022 Page 267-277
75. Bhadrappa Haralayya . "Ratio Analysis in Muthoot Finance Ltd Aurad" Iconic Research And Engineering
Journals Volume 5 Issue 9 2022 Page 278-284
76. Bhadrappa Haralayya . "Study on Promotion Mix Strategy Towards Big Bazaar Bidar" Iconic Research And
Engineering Journals Volume 5 Issue 9 2022 Page 285-291
77. Bhadrappa Haralayya . "Study on Sales Promotion Techniques Used by VKG Bajaj at Kalaburagi" Iconic
Research And Engineering Journals Volume 5 Issue 9 2022 Page 292-298
78. Bhadrappa Haralayya . "Working Capital Management in Hyundai Showroom Bidar" Iconic Research And
Engineering Journals Volume 5 Issue 9 2022 Page 299-308
79. Bhadrappa Haralayya "Study on Performance Evaluation of Mutual Funds" Iconic Research And Engineering
Journals Volume 5 Issue 10 2022 Page 29-36
80. Bhadrappa Haralayya . "The Performance of Mutual Fund Schemes in The Framework of Risk and Return"
Iconic Research And Engineering Journals Volume 5 Issue 10 2022 Page 37-44
81. Bhadrappa Haralayya . "Risk And Return Analysis of Mutual Funds with Reference to Banks" Iconic
Research And Engineering Journals Volume 5 Issue 10 2022 Page 45-55
82. Bhadrappa Haralayya . "Comparative Study on Performance Evaluation of Mutual Funds with Reference to
Banking Funds" Iconic Research And Engineering Journals Volume 5 Issue 10 2022 Page 56-64