Value Added Statement: Performance Measures of SAIL

  • Dr. Sharanabasappa Linganna Asst. Prof. of Commerce, Dept. of Commerce & Management, GFGC Kamalapur.

Abstract

The importance of Value Added concept as a performance evaluation is growing recently. Hence, a case studies of SAIL (Steel Authority of India Ltd.) the public sector undertaking in India chosen to bring out the significance and application of Value Added Statement (VAS).  This paper measured the performance of the SAIL by value added ratios and is found that many ratios showed a decreasing trend the Compound Annual Growth Rate was negative during the study period. Keywords: Value Added Statement, Financial Performance, Value Added Ratios

Author Biography

Dr. Sharanabasappa Linganna, Asst. Prof. of Commerce, Dept. of Commerce & Management, GFGC Kamalapur.
Professor
Published
2018-03-16