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International Journal of Advanced Research in Science, Communication and Technology (IJARSCT)

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Summary

Keywords: Indian Railways, Revenue, Finance, Revenue management, Finance management, Public entity

Text of the circular

IJARSCT 
 
ISSN (Online) 2581-9429 
 
 
 
 
 
       International Journal of Advanced Research in Science, Communication and Technology (IJARSCT) 
 
 
 Volume 3, Issue 2, March 2023 
 
Copyright to IJARSCT 
              DOI: 10.48175/IJARSCT-8933 
820 
www.ijarsct.co.in 
Impact Factor: 7.301 
Indian Railway’s: Finance and Revenue 
Management Approach 
Mohhammed Wasim Khan1 and Dr. Harish Purohit2 
Research Scholar, Department of Commerce and Management1 
Associate Professor & Research Guide, Department of Commerce and Management2 
Shri Jagdishprasad Jhabarmal Tibrewala University, Jhunjhunu, Rajasthan, India  
 
Abstract: Indian Railways has the fourth largest rail network in the world after the United States, China 
and Russia. In the last few decades, traffic has been moving to other transport modes such as roads and air, 
which has led to declining rail traffic, and consequently declining revenue generation for the Railways. 
Deteriorating finances of the Railways have translated into lower investment in infrastructure, poor 
infrastructure maintenance, and poor services. Poor infrastructure has also had serious implications in the 
form of train accidents. The Comptroller and Auditor General of India conducted a compliance audit for 
the year 2016-17, which has been tabled in Parliament. In this context, the note looks at the Railways 
finances and challenges to financing, the Railways infrastructure, and the current organizational structure 
of the Railways and the reforms suggested to restructure it. In 2021-22, the total revenue expenditure by 
Railways was estimated at Rs. 2, 10,899 crore which was an annual increase of 10% over 2019-20. While 
the total proposed capital expenditure for 2021-22 was Rs 2, 15,058 crore. This was an annual increase of 
21% over 2019-20.  
 
Keywords: Indian Railways, Revenue, Finance, Revenue management, Finance management, Public entity 
 
I. INTRODUCTION 
Indian Railways is the largest railway network in the world. It has a revenue base of US$13 billion and employs about 
1 million people. The Indian Railway’s annual passenger traffic is over 4 billion passengers per year, making it one of 
the largest transportation companies in Asia Pacific region by passenger volume. It is also one of the busiest freight 
railways with over 2 million tonnes of cargo transported daily across its network; while its freight earnings contribute 
nearly 50% towards its overall revenues (51%). Indian Railways has been ranked the best performing state-owned 
enterprise in the country by Center for Public Enterprises at IIM Bangalore. 
 
II. LITERATURE REVIEW 
Ankita Singla and Balbir Singh (2020) the researchers concludes that growth of Indian railways is satisfactory for 
total investment, total capital, number of passengers originating, number of stations etc. but net revenue receipts and 
number of employees employed are showing negative growth. 
Asma Khan et. al (2015) the researchers concludes that the total earnings have increased at a faster rate than the total 
working expenses during the study period. As far as net profit ratio is concerned, it has showed a rising trend till 2007-
08 and started declining after that showing a poor performance. Similarly, it has been observed that the operating ratio 
continuously declining till 2007-08 reflecting a very good performance but after that again started rising showing a 
pathetic performance. Hence, it is recommended that the gross earnings need to be increased as well as the working 
expenses need to be reduced for improving the Indian Railway operating and net profit ratios. 
Richard Mowery (1993) One of the first books on revenue management was written by in 1993 titled “Intelligent 
Revenue Managers” which focused on how companies can use their resources more efficiently and effectively to 
increase profits. This book was later adapted into an audio series called Intelligent Revenue Management. 
William Sahlman (1994), another book titled “The Eco

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