Final KSRTC

TRANSPORT COSTING IN KSRTC, KOLAR DIVISION
CHAPTER – 1
INTRODUCTION
PART – A: ABOUT INDUSTRY
1.1 TRANSPORT INDUSTRY
Transportation in India is a largest and varied sector of the

economy. Modes of conveyance for transport of goods in India range
from people’s heads and rickshaws to truck and rail road cars the national
railroad was the fright hauler independence. But road transport in India
grew rapidly after 1947 both rail and road transport important. The share
if India transportation investment in total public Investment declined
during the period from the early 1950s to the early 1980s.
Real public transportation investment also declined during much of

that period because of the need for funds in the economy. As a
consequence, by the early 1980s the system in India was barely meeting
the needs the nation or preparing for future economic growth. Many
roads, for example, were breaking up because of overuse and lack of
maintenance, rail road’s required new track and rolling stock.
Ports needed equipment and facilities particularly for bulk and

container cargo, and at many airports national civil airlines needed
supporting equipment, including provision for instruments landings. The
government planned to devote 19% of the eight five plan (1992 to 1996)
budget to transportation and communication, up from the 16% devoted to
the sector during the 7th plan. Although there is a largest private sector
Govt First Grade college, KGF Page 1

involvement in transportation in India, the government plays a large

regulatory and development role.
The central government has ministries to handle civil aviation, rail

road’s and surface counterpart agencies are found at the state union
territory level. Improving the entire transportation sector in the late 1990s
in the ability of the sector to adjust to the central government’s national
reforms initiatives, including privatization, deregulation and reduced
Subsides. The Sector must also adjust to foreign tread expansion,
demographic pressures increasing urbanization technological change and
obsolescence, energy availability, and environment and public safety
concerns.
India has a major railroad, equipment production industry,

although some state-of-the-art electrical capacity to meet most of its
standard locomotive and passengers, car and ancillary equipment needs
and has made plans to export locomotives. The research, design, and
standards organization of Indian railway engages in research and
simulation aimed at further improving the quality of domestic
achievement, which has included high speed passengers train (up to 140
km per hrs.) and freight train (up to 80km per hrs.) and soiled state
signaling equipment because some 2/3 of the nation’s freight carried by
train, there is serious freight car shortage. To overcome this and other
industry related transportation problems, Indian railway envision having
to import up to 5000 freight cars a year.

1.2 GROWTH OF TRANSPORT INDUSTRY
Mass rapid transit system is operational in Mumbai, Kolkata,

Chennai and Delhi. The first rapid transit system in India. Mumbai,
railway was establishing in Mumbai in 1867. The Mumbai suburban
railway commutes 6.1 million passenger every day and boats to have the
highest passenger density in the world Rapid transit systems are under
contraction in Hyderabad and Bangalore.
To decongest Mumbai growing traffic, another metro system is

construction. Presently three metro lines are operational in Delhi and
more are under construction. Rapid transit systems are proposed in
NOIDA, GAO thane, Ahmadabad and KOCHI: Next only to railway the
most preferred long distance transport option for the public are the buses.
Most of the state road transport corporations have buses which contact
major cities and towns.
There are private bus operators who run regular scheduled of buses
for connection between major cities and towns. Most long distance buses
are scheduled during the night. Long distance travel in buses quite
common for distance up to 500 km in some cases there are connections
for distance like 1000 km with a travel of 24 hrs. With an advent of
better buses (Volvos) and better highways, road transport has become a
fast and comfortable option for travelers
1.3 PROSPECTS OF TRANSPORT INDUSTRY
Most transport media in use today are generally fossil fuel powered the
reason for this is the ease of and the existence of mature technologies
harnessing this fuel source. Fossil fuels represent a concentrated

relatively compact source of energy. The drawback of such transportation

media are that they are heavily polluting. And rely on limited energy
source Many ideas exist which try to either harness renewable forms of
energy. More efficiently use fossil fuel or use human power or some
hybrid of these to move people and things.
The list given below contains some forms of transport not in general use
but considered as possibilities in the future:-
Air propelled train (proposed by ray Bradbury in 1953)

Bounce tube pneumatic travel (proposed by Robert a Heinlein in
1956)
Copter harness (proposed by Robert a Heinlein in 1954)
Flying car.
Gravity repulsion elevator (proposed by Isaac Asimov in 1951
Light sail (proposed by jack Vance in 1962
Magnetic levitation train (maglev)
Rolling road (proposed by Robert a Heinlein in 1940)
Personal rapid transit.
Projectile vehicle (Proposed by Jules Verne in 1967
Side walk (proposed by Robert a Heinlein in 1948)
Space craft propulsion or space transport
Tact or beam (proposed by e doc smith in 1942)
Worm hole.
Teleportation, such as the transporter from star trek
The motorized bicycle
Jet pack, by several Scientific stories

PART- B
ABOUT SUBJECT
1.4 COST
In business retail, and accounting, a cost is the value of money that
has been used up to produce something. And hence is not available for
use any more. In economics, a cost is an alternative that is given up as a
result of a decision, in business. That cost may be one of acquisition, in
which case the amount of money expended to acquire it is counted as
cost. In this case, money is the input that gone in order to acquire the
thing. This acquisition cost may be the sum of the cost of production as
incurred by the original producer and further costs of transaction as
incurred by the acquirer over and above the price paid to the producer.
Usually the price also includes a mark-up for profit over the cost of
production.
1.5 COSTING
Cost accounting is the classifying recording and allocation of
expenditure for the determination of cost of products are service and for
the presentation of suitably arranged dates of control and guides of
management. It includes the ascertainment of the cost of every order Job
contract process service or units as may be distribution. It is those the
provision of such analysis and classification of expenditure as well enable
the total cost of any production or services to be ascertain with
reasonable degree. Of accuracy and at the same time to disclose exactly
how such total cost is constituted (i.e. the value of material use, the
amount of labor and other expenses incurred,) so as to control and reduce
its cost.

1.6 TRANSPORT COSTING
Transport or service costing is that form of transport or operating

costing which applies where standardized service or provided either by an
undertaking or by a service or by a service cost center with in an
undertaking. The method may be used where service is not completely
standardized but where it is convenient to regard it has such, and to
calculate the average cost per period in relation to the standardized unit of
measurement. Thus it is the cost of producing and maintaining a service.
It is a method of costing applied to undertaking which provided service
rather than production of commodities. The transport cost is generally
period cost. The expenses are accumulated for a period and they are
related to the quantum of service rendered during the period Transport
industry includes air, water, road, and railway, motor transport includes
private cars, caries for owners, buses, taxi Lories, etc.
FEATURES
In transport costing the cost per units of services rendered by a

vehicle is determined.
The total units of service of passengers vehicle is ascertained by
multiplying the number of passenger carried by the distance
covered.
1.7 OBJECTIVES OF TRANSPORT COSTING
To provide information where by the efficiency with which the

vehicles are rendered may be judge
To provide an accurate basis for quotation and fixing of rates

To ensure that all journeys have been carried out in proper

time, fuel consumed is not excessive and those tires
properly maintained.
To provide cost comparison between own and alternative transport
To compare the cost of maintaining of one group of vehicle with
another group
To determine what should be the charged against department using
the services
To decide at what price the use of vehicle can be charged.
1.8 CLASSIFICATION OF COST

Cost can be classified in to the following three heads:
Standard or fixed cost

Maintenance charges
Operating and running charges
Standard or fixed cost
These charges are incurred in spite of the kilometers run e.g.

insurance, motor vehicle tax; license fee garage rent general supervision
and interest on capital.
Maintenance charges
Semi variable expenses are included in this group e.g. tires and
tubes repairs and planning, overhauls etc.

Operating and running charges
These charges vary more or less in direct proposition to kilometers

and including petrol oil, and grease etc. if payment is related to time or
distance of trips, commission of taking of any depreciation. Normally the
life of a vehicle is given in terms of mileage to be run.
1.9 METHOD OF COSTING
The methods to be used for the ascertainment of cost of production

differ from industry to industry. It primary depends on the manufacturing
process and also a method of measuring the department and finished
product. Basically there are two methods they are:
Specific order costing

Operation costing
Specific order costing
It is the category of basic costing methods applicable where the work

consists of separate job, batches or contract each of which wise
authorized by a specific order or contract, job costing, batch costing and
contact costing are included in this category.
Operation costing
Is the category of basic costing methods applicable where

standardized goods or services result from a sequence of respective and
more or less continuous operation or process to which cost are charged
before being averaged over units produced during the period.

Job costing
Costs are collected and accumulated for each jobs work order or
project separately identified, so it becomes essential to analyses the cost
according to each job. A job card is prepared for each job for cost
accumulation. This method is applicable to printers. Machine tool
manufacturing, foundries and general engineering work shop.
Contract costing
Where the job is big and spread over long periods of time. The
method of contract costing is used. A separate account is kept for each
individual contract. This method is used by builders. Civil engineering
contractors, constructional and mechanical engineering firms etc.
Batch costing
This is an extension of job costing. A batch may represent a

number of small orders passed through the factory batch. Each batch is
treated as a unit of cost a separately charged. The cost per unit is
determined by dividing the cost of the batch by the number of unit
produced in a batch. This method is mainly applied in biscuits
manufacturing, garments and spare parts.
Processing costing
It is suitable for industries where production is continues

manufacturing is carried on by distinct and well-defined processes, the
finished product of one process becomes the raw material of the
subsequent process different products with or without by products are
produced simultaneously at the same process and products produced
during a particular process are exactly identical.
Multiply costing
It represents the application of more than one method of costing in

respect of the same product. This is suitable for industries where a
number of component parts are produced separately produced and
subsequently assembled into a final product.
Selection of units
In transport costing a composite unit such as passenger mile or

passenger kilometer or often selected. Such units take into account both
the number of passenger or weight of goods carried and distance run.
Total passenger kilometer is calculated as fallows
No of buses (x) no. of days (x) no. of trips (x) distance per trip (X)
capacity (x) normal passenger traveling.
Ascertainment of cost
Total fixed. Maintenance and running costs are collected and

allocated under respective heads and these are than divided by total units
e.g. tones kilometer or mails or Passenger kilometer carried. To arrive
average unit cost.
Log book
Log book is very important record maintained for each vehicle.

Log book gives information about the history of the vehicles. Capital
coast, capacity, maintenance and running details etc. May be given the
information in the log book is divided into three parts.
Govt First Grade college, KGF P a g e 10

PART A
Name of the vehicle

Date of purchase
Purchase price
Taxes paid
Registration
Insurance policy number and insurer name etc.
PART B
Vehicle staff: drivers, Cleaners, Mechanics, Them

Address and grades.
Garage: rent, repairs and garage staff expenses.
Repair and maintenance cost; serving and cleaning.
Repairs and cost of maintaining the vehicle.
PART C
Information about running charges of the vehicle can found in this part.
Petrol expenses
Oil and grease.

Depreciation on tires, Batteries etc.
Insurance on the goods carried.
Salary of drivers, cleaners, mechanics etc.

Daily log sheet
This sheet is given to each driver for each trip. The driver concerned will
fill this sheet and hands over to the manager. Log sheet contains
information about:
Trips made during the day

Kilometers run
Load or passenger carried
Petrol and oil
Idle hours and the course for the idle hours.
Buildup of cost
The cost of operating is enumerated for a period. Say monthly or

quarterly etc. they are related to the service rendered during that period.
The building cost depends upon whether only the service rendered or
whether the service is first produced and then rendered. The cost is
buildup of:
Fixed cost or standing charges.

Semi fixed or repair maintenance.
Variable or running charges.

CHAPTER-2
RESEARCH DESIGN

CHAPTER - 2
RESEARCH DESIGN
The oxford dictionary (viii edition revised 1996) defines as

preliminary plan or sketch for making something. Research is a
systematic investigation and study of materials, sources etc. in order to
establish facts and conclusions.
Therefore research design in simple words means plan or sketch

followed in the systematic investigation and study materials, in order to
establish facts and reach conclusions.
According to Subhuman research design is not a specific plan to be

followed without deviation. But rather a series of guide posts to keep
one headed in the right direction.
2.1 TITLE OF THE STUDY
A Study on “TRANSPORT COSTING WITH SPECIAL

REFERENCE TO KSRTC, KOLAR DIVISION, KOLAR”.
2.2 STATEMENT OF THE PROBLEM
One of the important objectives of any business organizations is to

make profit. This profit can be achieved through selling goods or
rendering services. The profit earned by an organization depends on the
cost of factors of production and the prevailing competition. The
difference between the selling price fixed and the cost incurred provides
the margin that is profit. The base for fixing the selling price is the cost
of manufacturing the profit percentage varies depending on the cost of

manufacturing the manufacturing company ascertains the cost on the unit

of manufactured. But the problem is faced by the organization institution
rendering services. It depends on the skill of an individual or concerned
type of service say for example: hotel business, hospital, electrical,
transport etc.
Therefore it is necessarily to understand as to how these service

industries are charging for their services, how cost of services, how cost
of servicing is accumulates. Whether they are able to earn profit, how
control cost is exercised. This is conducted to analyses the costing
method adopted in a transport industry with respect to KSRTC, fully
owned by state government of Karnataka.
2.3 OBJECTIVES OF THE STUDY

To study the method of determining cost of KSRTC.
To study about the cost of maintenance the different groups of
vehicle.
To make comparative analysis of cost between KSRTC and
other private owned transport industries.
To ascertain the efficiency of each vehicle of KSRTC.
To analyses the cost of maintenance and repair of vehicles at
KSRTC.
2.4 SCOPE OF THE STUDY

The study will help in analyzing the transport costing for a period
of five years i.e. from 2017 to 2022 of KSRTC transport costing clearly
explains cost of the transportation. The study helps us in analyzing the

management of cost by the organization. Thus transport costing helps the

institution to analyzing the performance and to make further projection
for smooth functioning of the business.
By comparing the past data with the present we will be able to
arrive at the fluctuation and enable us to make a need analysis for further
course of action. The study of transport costing helps to assess the overall
operational efficiency of the institution.
2.5 REVIEW OF LITERATURE

Review of literature is an essential part of the academic research
project. The review is a careful examination of a body of literature
pointing towards the answer to the research question. The purpose the
literature review remains the same regardless of the research method
used. It tests the research question against what already is known about
the subject.
Literature reviewed typically includes journals, books, annual reports and
other internet sources etc.
2.6 METHODOLOGY OF STUDY

Research is an organised enquiry carried out to provide information
for solving problems. Business research is a systematic inquiry that
provides information to guide business decisions.
There are mainly three types of research designs they are as following
 Analytical research
 Descriptive research

2.7 SOURCES OF DATA COLLECTION

The search for answers to research question calls for collection of
data. Data are facts, figures and other relevant materials, past or present
as bases for study and analysis. Without an analysis of factual data, no
specific inferences can be drawn on the question under study.
SOURCE OF DATA
Primary data:
The required primary data collected from the labour officer and the
ksrtc staff by interviewing and discussing.
Secondary data:
The required statistical data are collected from the annual reports,
published by KSRTC and periodical, journals and material.
2.8 OPERATIONAL DEFINATION OF THE STUDY
 COST SHEET: Cost sheet is the periodical statement of the cost

designed to show in detail the various elements of cost of goods
produced like prime cost, factory cost, cost of production and total
cost.
 FINANCIAL MANAGEMENT: It is an operational activity of a

business i.e., responsible for obtaining and effectively utilizing the
funds necessary for efficient operation.

 FINANCIAL STATEMENT: According to Smith and Ashburner,
“The end product of financial accounting is a set of financial

statements that purpose to reveal the financial position of the
enterprises the results of its recent activities and an analysis of what
has been done with earnings
 COSTING: The charted institute of management accountant

(CIMA) of UK defines costing as “The technique and process of
ascertaining costs”.
 COST ACCOUNTING: This refers to the process of determining

and accumulating the cost of some particular product or activity”.
 DIRECT MATERIALS: All those materials, which can be

conveniently identified with and allocated to individual cost units.
 DIRECT LABOUR: Labour, who takes an active and direct part

in the production of a particular commodity, is called direct labour.
 OVERHEADS: It includes indirect materials, indirect labour and

indirect expenses. Thus all indirect costs or overheads. Overheads
are also known as on cost elements.
 FACTORY OVERHEADS: It includes all the indirect expenses

incurred in connection with manufacturing operations. In other
words it is the indirect cost incurred in the factory.

 ADMINISTRATIVE OVERHEADS: These are the indirect

expenses incurred in formulation of policies, planning and
controlling the functions, directing and motivating the personnel of
an organization in the attainment of its objectives.
 SELLING AND DISTRIBUTION OVERHEADS: These are the

expenses incurred in connection with promotions of sales and
distribution of goods.
 DEPRECIATION: This is the permanent reduction in the value

of a fixed asset due to its usage, effusion of time etc.,
2.9 REFERENCE PERIOD

A study On Transport Costing in KSRTC, Kolar Division has taken
for the period of 45 days.
2.10 RESEARCH INSTRUMENTS

A project of this nature is by and a large desk researcher joins and
primary data is of little relevance here. Most data was secondary on
nature and they include
Annual operations reports of K.S.R.T.C.
Company profile.
Company broachers.
2.11 LIMITATIONS OF THE STUDY

 The study is limited to the information provided by Karnataka state
road transport corporation, KOLAR DIVISION, KOLAR.
 Time constraints are limited for wide coverage of study.

 The study is concentrated only on the financial aspects i.e.

transport costing.
 The analysis dose not includes current year financial statements.
The accuracy of information depends on the degree of correctness
accounts of the company.
2.12 CHAPTER SCHEME
CHAPTER-1: INTRODUCTION
Transport industry- Growth of transport industry- prospects of transport

industry. Cost- Costing- Transport costing- Features- Objectives-
Classification of cost.
CHAPTER-2: RESEARCH DESIGN
Statement of the problem-Objectives of the study-Scope of the study-

Research Methodology-Limitations of the study
CHAPTER – 3: COMPANY PROFILE
History of KSRTC- vision- Infrastructure of KSRTC-Bus Services-

Composition of the Directors – key statistics-awards- labours welfare
measures-environmental initiatives by K
SRTC- financial performance of KSRTC.

CHAPTER-4: DATA ANALYSES AND INTERPRETATION OF

THE STUDY
This includes analysis of data and it involves application of various

techniques such as tables and charts.
CHAPTER -5: SUMMARIES OF FINDINGS, SUGGESTIONS

AND CONCLUSION
Provides an in-depth knowledge on the outcome of the study and drawn

conclusion on the basis of facts been found from the study.
ANNEXURE
BIBLIOGRAPHY

CHAPTER–3
COMPANY PROFILE

CHAPTER – 3
COMPANY PROFILE
Karnataka State Road Transport Corporation or KSRTC is a state-

owned road transportation company in Karnataka. KSRTC was set up in
1961 under the provisions of Road Transport Corporation Act, 1950. It is
wholly owned by the Government of Karnataka. The Government of
India is also a shareholder in this corporation. KSRTC is also known for
its introduction of Volvo B7RLE low body city buses. These buses are air
conditioned, with improved tire suspensions, a far cry from the other old
members of fleet. Till August 1997, KSRTC had a fleet of 10,400 buses,
operating about 9500 schedules. In August 1997, KSRTC was divided
and a new corporation by the name Bangalore Metropolitan Transport
Corporation (BMTC). In November 1997, another new road transport
corporation called North Western Karnataka Road Transport Corporation
(NWKRTC) was formed to cater to the transportation needs of North
Western parts of Karnataka. Recently, the North Eastern Karnataka Road
Transport Corporation (NEKRTC) was also formed with its corporate
office in Gulbarga. The company runs a fleet of buses of all types like
ordinary, semi-luxury, deluxe, and air-conditioned Volvo "Airavat"
buses. The KSRTC operates services within Karnataka as well as far
flung destinations such as Trivandrum, Mumbai, and Vijayawada, among
others. The KSRTC runs different type of buses to suit every section of
the society. Their main mission is “Meeting Challenges with Innovation”.
As of 2021, KSRTC services almost all villages in Karnataka. At present,

92% villages are served by KSRTC (6743 out of 7298 Villages) and 44%
in other areas (6743 out of 7298). KSRTC operates 6463 schedules in a
day covering an effective distance of 23.74 lakh km with a total fleet of
7599 buses. It transports, on an average, 24.57 lakh passengers per day.
3.2 INFRASTRUCTURE OF KSRTC
One corporation office,12 divisional office, 66 depots 8 bus body

building work shop, 1 printing press 124 bus stands and 7011 buses.
KSRTC has its operating units called depots, which normally operate
about 75 schedules, those depots are situated generally in taluk head
quarter at the district level KSRTC has divisional offices normally each
division supervisor’s 4-5 depots. A senior officer called divisional
controller heads these division. At present KSRTC have divisional
officers at DAVANGERE, HASSAN MANGALORE, MYSORE,
TUMKUR, KOLAR and BANGALORE. At Bangalore there are 2
divisional officers one for the rural area and other to operate long distance
routes.
3.3 VISION
Intelligent Transport System in Mysore City.
Automated Vehicle Location System.
Automatic Fare Collection Systems.
Fuel Cell powered buses.
Electric/Hybrid buses.
Reduction in per capita emissions through technology and green
fuel options.
Enhance commuters Safety.
3.4 AWARDS AND RECOGNITION
Union Transport Minister’s Trophy for lowest accident during

1996-99, 1997-00 and 1998-01.
Pari Sara Award 2001 by the State Govt.
Safety Award for 2001-02 by the Chartered Institute of Logistic
and Transport, India.
IRTE Prince Michael International Road Safety Award 2001.
PCRA Award 2001-02 and 2002-03.
Golden Peacock International Award for 2002 (runners-up).
Golden Peacock Environment Management Award for 2003
(winner).
Golden Peacock Eco Innovation Award 2004 (second time).
Urban Mobility India -2009
Mbillionth South Asia Awards -2010
Earth Care Award-2010
Chief Minister Ratana Award-2009-10
Public Sector bus fleet operator of the year' award from Apollo
group
ASRTU Award by Ministry of Road Transport &Highways
Govt. of India .2011
National Telecom Award 2012
International Public Transport Award (UITP) Innovation Award
2013
KSRTC won India prestigious India says Yes award in the

category of AC BUS JOURNEYS WITH KSRTC 2014
Transport service in India Bus Award 2015

Karnataka’s Best Practice Award (CMAK) 2016

Business World Smart City Award 2017
CMAK Best Practice Award 2018
SKOCH Award-Silver 2019
.
Availability of adequate, safe and comfortable passenger Transport
facility is a very important index of economic development of any
Country. Public Transport provides the vital connectivity to far flung
areas in a developing society. The Karnataka State Road Transport
Corporation was established in August,1961 under the provisions of Road
Transport Corporation Act 1950 with the objective of providing
“adequate, efficient, economic and properly coordinated road transport
services”. In this endeavor, the KSRTC has positioned itself with a name
for reliability and safety. Three corporations viz BMTC, Bangalore from
15-08-1997, NWKRTC, Hubli from 01-11-1997, NEKRTC, Gulbarga
from 01-10-2000 were carved out, on a regional basis.

3.5 RESTRUCTURED STU OPERATION

3.6 KSRTC KEY STATISTICS (UPDATED AS ON JUNE 2022)
1 Depots 82
2 Divisions 16
3 Bus stations 169
4 Vehicles 8189
5 Effective Kms per day 26.47 lakhs
6 Schedules 7395
7 Average traffic revenue per day Rs. 912.00 lakhs
8 Average passengers travelled per day 23.70 lakhs
9 Staff 35492
10 Staff ratio per schedule 4.80

3.7 KSRTC INFRASTRUCTURE & FACILITIES
KSRTC infrastructure include one Corporate Office, 12 Divisional

Offices, 66 depots, 124 bus stations, eight Divisional Work Shops, two
Regional Workshops, One Printing Press, two Hospitals, three training
institutes, 782 Officers/Employees Quarters and one Sports Complex.
3.8 FACILITIES AT KSRTC BUS STATIONS
All transport facilities under one roof

Modern High-Tech Bus stations
Drinking Water
Seating Arrangements
Modern Toilets
Canteen Facilities
Reservation Counters
Pre-paid taxi
ATM facilities
Pre-paid auto rickshaw
Dust-proof Parking Area
Two Wheelers and Four Wheelers Parking Facility
Digital Display and Intelligent Transport System
Public Addressing System
Commercial Establishments and Offices
Tourist Information System
Crew Rest Room
Modern Lighting Facilities
Cloak Rooms

3.9 BOARD OF DIRECTORS OF KSRTC (AS ON 20-6-2022)
SL. NAME OFFICIAL/NON-

NO OFFICIAL
1 SRI.M CHANADRAPPA CHAIRMAN
Hon’ble M.L.A and Chairman,
KSRTC., Central Office,
Bangalore 560 027
SRI.S.N. ESHWARAPPA
2 Vice-Chairman, KSRTC., Central VICE-CHAIRMAN
Office, Bangalore 560 027
SMT.DR EKROOP CAUR, IAS.
Secretary to Govt. (Budget
&Resources), Finance
3 DIRECTOR(Official)
Department, Govt. of Karnataka,
Vidhana Soudha, Bangalore
560001
SRI.V. ANBUKUMAR, IAS
4 Managing Director, KSRTC, DIRECTOR(Official)
Central Offices, Bangalore 560027
SMT G. SATHYAVATHI IAS.
5 Managing Dirw3ector, BMTC, DIRECTOR(Official)
Central offices, Bangalore.
SRI BHARATH.S.
6 Managing Director, NWKRTC, DIRECTOR(Official)
Central Office, HUBLI.

SRI. GIRISH C. HOSUR, IFS

Metropolitan Commissioner,
7 BMRDA, Govt. of Karnataka, INVITEE(Official)
No.1, Ali Asker Road, Bangalore-
560001.
3.10 BUS SERVICES
Airavat bliss
MULTI-AXLE BUSES WITH SPECIAL AMENITIES

The salient features of Airavat Bliss are as follows:
Dashboard controls for all cubicle actions.

Vacant, occupied & Disabled status with display light.
Auto Flush if the passenger has left the toilet without flushing.
Hand Wash System with '10 seconds' water saving operation.

Easy to operate system to help clean out waste.
The onboard pantry with coffee maker, oven and freezer is designated
to facilitate hot pre-packaged food as well as tea, coffee and milk.
In-bus Entertainment-60 plus live channels on individual seats and
Wi-Fi on the move.
AIRAVAT SUPERIA
Multi-axle buses with special amenities

The salient features of Airavat Bliss are as follows:
Dashboard controls for all cubicle actions.

Vacant, occupied & Disabled status with display light.
Auto Flush if the passenger has left the toilet without flushing.
Hand Wash System with '10 seconds' water saving operation.

Easy to operate system to help clean out waste.
AIRAVAT CLUB CLASS
The salient features of Volvo 6x2 Multi Axle Inter City bus are as
follows:
The 13.8 mtr length fully built bus developed exclusively for
passenger transport. The said buses are provided with multi axle
which enhances the comfort level for long distance travel.
Full air suspension, fitted with two air bellows in the front and six air
bellows in the rear to offer a high degree of ride comfort.
This bus is provided with good branded "carrier" make air-conditioner
with excellent cooling effect to make the journey comfortable & cool.
This bus is provided with 53 nos. ergonomically designed executive,
comfortable, reclining luxurious passenger seats.
The passenger saloon is provided with ultra-modern interiors,
reclining hi-tech passenger seats, imported floor carpeting, high
mounted 2 LCD TVs of 26" & 17" to have better viewing pleasure for
passengers.
Emergency door is provided on right hand side of the bus for more
safety to passengers.

The window glasses are toughened and provide clear vision to the
passengers.
Front panel is designed to increase the driver`s vision area and
aesthetic look of the bus.
10 Cu mtr luggage space is provided under passenger seating area.
The bus is fitted with 340 Horse power, powerful, fuel – efficient and
electronically controlled Volvo D9B
IRAVAT – VOLVO
The salient features of Airavat Volvo are as follows:
Full Air Suspension on all four wheels for comfortable journey.

45 Ergonomically designed Executive Passenger Seats, Luxurious and
Comfortable reclining seats.
LCD TV provided for passenger entertainment
Four Emergency Exits and one Emergency Door provided on right
hand side of the bus for more safety to passengers.
Light Green Tinted Toughened Glasses provided for clear vision.

Mobile and Lap Top chargers are provided for passengers use.
Front panel design modified to increase the driver vision area and
aesthetic look of the bus.
10 Cu mt luggage space under the passenger seating area.
Computerized Speed control.
CRDI Ignition system.
RAJAHAMSA EXECUTIVE BUS SERVICE
The salient features of Rajahamsa Executive Bus Service are as

follows:
Constructed on Ashok Leyland 244” WB Chassis fitted with 165 HP

Engine.
Body built by Regional Workshop & outside agencies also.
Chassis fitted with all Weveller suspension
Fitted with Improvised Hi-Tech Reclining passenger seats of 43
seating capacity with 2x2 configuration.

Provided sound proof Driver partition.

Fitted with single windshield laminated glass.
The interiors are covered with rexine cloth.
The exterior is painted with 2K-PU metallic paint.
MERCEDES BENZ BUS SERVICE
The salient features of Mercedes Benz Bus Service are as follows:
The 12 mtr length bus is built on 0 500 R 1830 chassis developed

exclusively for passenger transport.
Full Air Suspension ensures superior comfort and safety to meet the
needs of the passengers
The vehicle is fitted with “latest Carrier Generation-IV” make Air
conditioning system which enhances the comfort level of the
travelling public.
45 ergonomically designed executive passenger seats, luxurious and
comfortable reclining seats are provided.
The bus has pleasing interiors and night lamps.

Twin foldable LCD TV screen are provided for passenger

entertainment
The bus has toughened window glasses and provide clear vision to the
passengers.
Front panel is designed to increase the driver vision area and aesthetic
look of the bus.
Approximately 10 Cu mtr luggage space is provided under passenger
seating area.
Electronic fuel Injection management OM 926LA engine presents 305
HP (output) and 122 km gf (torque) for better fuel utilization.
The engine complies with Euro-III emission standards.
CORONA AMBAARI BUS SERVICE
The salient features of Corona Ambari Bus Service are as follows:

BRAND NAME:
The Bus is named as "AMBAARI" – means comfortable & luxurious

journey on the top of an Elephant.
BODY AND FRAME:
Corona bus is an all steel integral monologue construction and has two
important structural members:
Spines to carry load carrying member and

Exterior cage which is integrated with spine to have a unique single
piece monologue structure.
The entire structure is made up of rectangular steel tubes. The
structure has comparatively high impact strength.
ENGINE:
The bus is fitted with 160 Horse power Cummins engines at the rear end
so as to reduce noise pollution inside the bus saloon. The rear engine
ensures reduced transmission loss. Larger flaps are fitted at rear end and
at sides for better accessibility and maintenance of the engine.
AIR SUSPENSION
Fully independent front Air suspension are provided which carries double
link wish bone at both left and right independently supported to the
structure by silent bearings. The rear end is provided with an independent
single wish bone structure which is pivoted to the body structural spines
with rubber mountings for comfortable travel. The Air suspension
provides bump free travel to the passengers.

PASSENGER SALOON:
The passenger saloon is provided with ultra-modern interiors, ‘Happich’

imported hatracks to carry light luggage, comfortable reclining hi-tech
passenger seats, imported floor carpeting, high mounted TV to have
better viewing pleasure for passengers.
AIR CONDITIONER:
This bus is provided with good branded “carrier” make air-conditioner

with excellent cooling effect to make the journey comfortable & cool.
FRONT SHOW AND WIND SHIELD:
The bus is provided with improved front show and wind shield to have
better aero dynamics and fuel efficiency. Better visibility and safety.
Single piece front cowl gives better insulation and avoids dust entry into
the cabin and also help in reduction in noise pollution.
LUGGAGE SPACE:
The bus is provided with excellent under slung luggage space

(approximately 11 cubic mtrs) to carry more luggage’s of passengers and
also better road holding with lowered center of gravity. Loading and
unloading of luggage is very easy as the luggage space is much nearer to
the ground

BRAKES:
The Braking system provides safe and reliable braking with dual
circuit full air brakes. Condenser cum water separator is provided in
addition to the air dryer to enhance life and performance of brake system.
Automatic slack adjuster is provided to enhance the braking efficiency.
SEATS CONFIGURATION:
Fitted with 44 passenger seats with 2x2 seating configuration. The

seats are comfortable with reclining mechanism.
EXTERIORS:
The bus is provided with all aluminum doors and stretched galvanized
panels. The panels are painted with polyurethane based premier high
solid 2k paints with colorful graphics.
CORONA AMBAARI SLEEPER BUS SERVICE

The salient features of Corona Ambari Sleeper Bus Service are as

follows:
The 12Mtr length sleeper coach is an all steel integral monocoque bus
developed by M/s. Corona Bus Manufacturers Pvt Ltd., Pune for
passengers’ comfortable journey
Fully air suspension to ensure superior comfort and safety to meet the
needs of the passengers.
Fitted with “carrier” make AC 353 model air-conditioner for cooling
effect which enhances the comfort level of the travelling public.
32 passenger berths (16 lower berths & 16 upper berths) with 2x1
configuration. The berths are comfortable and upholstered with PU
cushions
The passenger saloon is provided with ultra-modern interiors, reading
lamps, imported floor carpeting & partition curtains.
Attractive front show and wind shield to have better Aesthetics,
visibility and safety.
Single piece front cowl gives better insulation and avoids dust entry
into the cabin and also help in reduction in noise pollution.
8 cubic mtr. luggage spaces are provided under passenger berth area.
Louver glass and also sliding window glasses are fitted to provide
clear vision to the passengers.
160 Horse power Turbo charged & Inter cooler Cummins engine at
the rear end at the bus so as to reduce noise pollution inside the bus
saloon.
Wider emergency door at the rear.

3.11 LABOUR WELFARE MEASURES IMPLEMENTED IN

KSRTC
KSRTC has introduced many labour welfare measures for the benefit
of the employees. Out of them a few major welfare schemes are
explained below:
DE-ADDICTION CENTRE:
A de-addiction programme, WAPPA (Work Place Alcohol

Prevention Programme and Activity) was implemented in KSRTC since
1997 as a worker reach out program. The policy objectives are:
To prevent alcohol abuse among all employees as a part of the

corporations commitment to the health and welfare of its employees,
operational safety and the environment.
To educate the employees on the dangers and consequences of alcohol
abuse specially in the interest of the commuter safety and assist all
employees to overcome this habit.
PREVENTIVE MEDICINE & HEALTHY LIFE STYLE CLINIC

AT BANGALORE AND MYSORE:
Established to provide a Comprehensive annual health checkup

program for all the employees.
INSURANCE SCHEME:
An internal insurance scheme called KSRTC Employees Family

Welfare Scheme with contribution from both employee and the employer

are introduced which provides a compensation of Rs.3 lakhs to the

dependent of the employee who die while in service.
MERIT AWARDS:
Merit awards for children of employees/officers who secure higher

marks in SSLC, PUC & Degree examinations.
EDUCATIONAL LOAN:
A scheme of extending educational loan up to a maximum of Rs.1

lakh for coverage of tuition fee to the employee’s children who are
admitted to professional courses.
MEDICAL REIMBURSEMENT:
Reimbursement is given on par with State Government. Advance

for major illness and personal sickness of the employee and their
dependents.
RECOGNITION OF HOSPITALS:
To provide adequate medical facilities to the employees and their

dependents more than 108 reputed private hospitals and 7 Diagnostic
centers have been recognized by the Corporation.
EDUCATIONAL ASSISTANCE:
A Scheme to provide monthly scholarships to children of

employees/ officers studying in different courses.

AWARD SCHEMES:
Awarding Gold and Silver medals to the Accident free Drivers of
the corporation.
 Gold Medal: Awarded to the drivers who render accident free
service for a period of fifteen years in mofussil divisions and seven
years in city services.
 Silver Medal: Awarded to the drivers with five years accident free
record in mofussil divisions and three years accident free record in
city services.
 Shourya Prashasti Medal Scheme: Shourya Prashasti Medal
Scheme has been introduced in KSRTC as per approval of the
Board of directors vide resolution N0.9129, dated 25.11.09 to grant
cash award up to the maximum of Rs.20,000/- and Gold Medal for
meritorious/exemplary services and sacrifice rendered by the
employers while discharging their legitimate duties after examining
case wise.
SPORTS AND CULTURAL ACTIVITIES:

Divisional and inter divisional sports and cultural activities for the
employees are held annually.
TRAFFIC REVENUE INCENTIVE SCHEME:
This scheme is applicable to drivers and conductors.

In city and suburban services 3% of traffic revenue collection.
In respect of ordinary, mofussil, express, semi luxury services 2% of
traffic revenue.

COUNSELLING:
To motivate the labour force for maximum productivity a

counseling scheme is implemented in KSRTC. It helps in reducing
absenteeism there by increasing the productivity, reduction in the
accident rate and improvement in the behavior of the employees with the
passengers.
VOLUNTARY RETIREMENT SCHEME:
A Voluntary Retirement scheme is implemented from 12.08.2005.

Under the scheme an employee who opts for Voluntary Retirement gets
an additional financial benefit ranging from Rs.75,000/- to Rs.2,00,000/-.
The minimum benefit has been enhanced to Rs.1,25,000/- with effect
from October 2010.

3.12 PROCUREMENT PROCEDURE & STATISTICS OF KSRTC

1) KSRTC purchases variety of items for all the corporations i.e.,
BMTC, NWKRTC, NEKRTC including KSRTC. The annual
requirement is as follows:
Material
Annual Purchase Value Rs. in Crores
SL.NO Group
Divisions KSRTC BMTC NWKRTC NEKRTC Total
1 HSD 647.57 344.43 452.14 283.98 1728.12
2 Spare Parts 24.06 13.13 17.50 15.31 70.00
Tyre, Tube
3 30.17 13.42 19.06 13.60 76.25
& Flaps
4 Lubricants 10.98 5.25 8.41 5.06 29.70
Battery &
5 other 54.60 36.40 19.50 15.60 126.10
Consumables
Tyre
6 Retreading 18.33 5.22 13.80 7.70 45.06
Materials
Uniform ,
Line
7 Equipment 7.80 5.20 3.90 3.90 20.80
& Other
Stationery
Total 793.51 423.05 534.31 345.15 2096.03

2) Majority of these are made from Govt. sources, vehicle

manufacturers and other reputed suppliers in the country.
Diesel I.O.C (A Govt.of India undertaking.)
Steel SAIL (A Govt.of India undertaking.)
Hindustan Petroleum, (A Govt.of India U.T)

Lubricants I.O.C. (A Govt.of India undertaking.) Karol
Lubricants.( Local industry.)
TATA Motors, Ashok Leyland, Telco,

Automobile Spares Volvo, Mico-Bosch, Swaraj Mazda, TVS
Groups, and others.
Uniform Karnataka State Handloom Corporation.
Paper Mysore Paper Mills Ltd.,
Paints Mysore Paints & Varnish
Diesel I.O.C (A Govt.of India undertaking.)
 All purchases under e-Procurement.

 All tenders are processed through e-procurement portal of e-
governance Govt. Karnataka through website
www.eproc.karnataka.gov.in
 All the purchases are as per the provisions of the KTPP Act.
 The Corporation extends purchase preference to the Karnataka
based small scale industries as per the new industrial policy of the
Govt. of Karnataka.

 On an average annual corporation's purchase is Rs.52.00 Crores of

spares and consumables from Karnataka based small scale
industries.
3.13 SCRAP DISPOSAL
Scrap buses, tyres, rubber scrap, M.S., Aluminum etc., is disposed

through public Tender-cum-auction.
Tender-cum-auction will be held every month at Bangalore, Hubli and
Gulbarga on an average the corporation realized Rs.20 crores through
sale of scrap.
The corporation sells buses in running condition to educational
institutions at a concessional rate to use them to transport the students.
The entire purchase activities are computerized. The corporation
operates ASRTU, and DGS&D rate contract.
3.14 SECURITY MEASURES ADOPTED FOR SAFETY OF

PASSENGERS
SECURITY MEASURES
Entry into the bus stand is restricted to five gates
Door Frame Metal Detectors are installed in all these gates to screen
the passengers and their baggage's.
Activities at KBS is captured through IP cameras installed at vital
points and are monitored round the clock at Central office Control
Room
A state of the art Control Room is established to monitor operations
and security aspects round the clock
Security guard strength is increased to 58 from 43

Additional security personnel deployed from neighboring divisions

during the weekends and peak days
A KSRP platoon is stationed round the clock
A Proposal for up gradation of existing sub Police Station to full-
fledged police station submitted to the Government
Measures to dispose of fun claimed luggage of cloak room and
abandoned vehicles has been taken up with the police
Wireless network has been established between Kempegowda Bus
Station, MCTC Bus Station and Central Office to monitor Bus
operations.
3.15 IN OTHER MAJOR BUS STATIONS
Hand Held Metal Detectors have been provided to check the passenger
baggage's.
CCTV surveillance has already been commissioned at Mangalore,
Tumkur, Mysore City and Mandya Bus stations. The same is being
taken up in other major bus stations in Phased manner.
Security at these bus stations is managed with men drawn from Ex-
servicemen, Home guards and Private Civilian guards.
Wireless network has been established at Mysore City & surrounding
12 depots for better communication on bus operations.
3.13 KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST
KSRTC Passengers Accident Relief Fund Trust has been formed

w.e.f.01-06-2002 in order to provide immediate financial relief to the
legal heirs of the deceased passengers who die in road accidents while
travelling in KSRTC buses.

The relief paid by the ARF Trust is in addition to the MACT claims
settled by the KSRTC.
The relief amount has been enhanced to Rs.2.50 lakhs per passenger
w.e.f.01-09-2008.
Trust own and maintain 8 wreckers to carryout relief rescue operation
during road accidents.
3.17 AWARDS
UITP- First Px2 Political Commitment Award -2011

Volvo Sustainable Mobility Award-2011
1st National FIEO – Telecom Technology Award -2011 by Ministry
of Commerce and Industry , Govt. of India
Award for Excellence-2011 by Ministry Of Urban Development Govt.
of India for Best Practice for inclusive development
National e-Governance Award-2009 for Exemplary Usage of ICT
among PSUs by Ministry Personnel & Administrative Reforms, Govt.
of India
Rajiv Gandhi National Quality Award-2009 Best Large Scale Service
Industry in the Country
India Pride Gold Award -2010 Infrastructure and Transportation
of India for Best Clean Development Mechanism
of India for implementing Automated Electronic Driving Test System
of India for implementing Electronic Driving Test System
Chief Minister’s Ratana Award for Best Performing State PSUs- 2010

Golden Peacock Innovative Product/Service Award-2010

Golden Peacock Eco-Innovation Award- 2010
PRCI- Chanakya Corporate Leadership Award-2010
Apollo-CV Best Public Bus Operator of the year- 2010
IITK - Distinguished Alumnus Award -2011 for outstanding
managerial skills in application of e-technology for modernization of
urban and rural transport system
Deccan Chronicle Green Warrior Award – 2010
m-Billionth South Asia Award-2010
Earth Care Award for Excellence -2010 in Climate Change Mitigation
& Adaption
SKOCH The World is Open Award- 2010
IBM Great Mind Challenger for Business Award -2010
Manthan South Asia Award - 2010
IIMM Corporate Excellence Award – 2010
Best Employer Award-2010 Award for Innovation in Recruitment
Edward de Bone’s Award-2010 for Innovations in HR
IBM Great Mind Challenger for Business Award for travel and
transport -2011
RASBIC Award-2010 Best Use of Technology for Recruiting &
Staffing
PRCI- Corporate Collateral Best Public Service Campaign Award-
2010
PRCI- Corporate Collateral Best Corporate Brochure Award- 2010
IBM Great Mind Challenger for Business Award for most innovative
solution in automative-2011
Asia’s Best Employer Award-2011

e-India Award-2010
Asia Best Employer Award 2011
ASRTU (Association of State Road Transport Undertaking) award-
2011
Digiratti Award-2012 for the successful marketing campaign that are
benchmarked for Connected Marketing, using innovative social
media, video, mobile and digital technology to increase marketing
impact.
SKOCH DIGITAL INCLUSION GOLD AWARD-2012 for
Implementation of Intelligent Transport System At Mysore City
KSRTC Managing Director N. Manjunath Prasad IAS, bagged “Best
Chief Executive Officer of the year 2012 Award” Instituted by the
Indian Institute of Materials Management (IIMM).
IIMM SCM Best Innovation Award 2013
Apollo CV Award for Public sector bus fleet operator of the year 2013
PRCI Corporate Collateral Silver Award Corporate Advertisement
2013
KSRTC awarded as Bangalore’s Hot Brand Award 2014
KSRTC won India prestigious India says Yes award in the category of
AC BUS JOURNEYS WITH KSRTC 2014
India Bus Awards for staff Duty Rota System under the category
Excellence in Employee Welfare 2015
Transport service in India Bus Award 2015
Karnataka’s Best Practice Award (CMAK) 2016
Global World Arogya Gold Award-2016 2016
Safety India Award 2017
India Bus Award- Transport Service ITS 2017

India Bus Award 2018

Smart Governance award Smart Technology in operation 2018
IOL Times Now Best Passenger Transport-Inter City 2019
IOL Times Now Women Achiever Award 2019
3.18 ENVIRONMENTAL INITIATIVES
SMOKE EMISSION
 Routine and surprise smoke emission checks.

 Networking of PUC Centre's of KSRTC.
 Smoke meters provided to all the depots.
 Reward scheme for identifying a smoking bus.
 A reward of Rs 1000 will be given to citizens

WATER CONSERVATION MEASURES
Water recycling plant:
Installed water recycling plant for reuse of water for bus wash at 28
depots, remaining 44 depots under process.
Rain water harvesting:
Implementation of Rain Water Harvesting of its units in a phased

manner.
Water softeners:
Water quality of all depots tested & provided with suitable softener
and deflouride plants.

ALTERNATIVE FUEL PROGRAMME OF KSRTC
• Bio Diesel: Implemented at Doddaballapura Depot & expansion

planned at 5 depots in the ratio of 10% (B10) in the first phase.
• Ethanol: 21 depots are commissioned for blending of Ethanol diesel

(7.7% Ethanol + 0.5% Solubilizer + 91.8% Diesel) at KSRTC.
ENERGY MANAGEMENT
• Solar Lightings: Solar lightings are implemented at rural bus stations

and depots of KSRTC.
45 numbers of 2 kWp and 126 numbers of 300 Wp have been installed.
• Energy Audit: Energy Audit is carried out at Depots, Divisional

Workshop and Central Office for conservation and optimization of
energy conservation.

AFFORESTATION
Programme and monitoring carried out on regular basis.

The units are given the targets every year to carry out the
Afforestation activity.
Over 3.5 lakhs saplings planted.
SEMINAR AND CONFERENCES & TRAINING PROGRAMME
Consultative committee set up to recommend for use of Ethanol.

Seminars on renewable energy and energy conservation- “Green
Economy- The way for sustainable Transport” is organized for
2012.
Seminars on Innovative technologies.

3.19 INNOVATIVE PROJECTS
ENVIRONMENT SYSTEM INNOVATIVE
Project Component:
Underground tank with dozing system for ethanol usage at Mysore

city completed.
Diesel Particulate Filters for vehicles of Mysore City to reduce
Particulate emission.
Flame Arrestors for Ethanol dozed vehicles of Mysore City to ensure
safety.
Fuel Efficiency improvement through innovative system of fitment of
carbon pod.

USE OF BAMBOO IN BUS CONSTRUCTION
The Environmentally friendly Phenol Bonded Densified Compressed

Bamboo Mat Boards as per IS 13958:1994.
Bamboo bus flooring is much superior and better than the
conventional compressed ply boards in respect of strength, longer
durability, better dimensional stability and fuel efficiency.
BMB is 15% lighter than the regular ply boards.

3.20 FINANCIAL POSITION (RS. IN CRORES)
PARTICULARS 2019-20 2020-21

LIABILITIES
Capital 291.89 291.89
JNNURM Contribution 0.00 0.00
Reserves 118.15 199.27
Borrowings 227.88 157.69
Trade dues and other
333.89 777.64
current liabilities
Profit 43.15 0
TOTAL 1014.96 1426.46
ASSETS
Gross Block 1603.74 2460.53
Less Depreciation 844.96 1691.93
Net Fixed assets 758.78 768.60
Capital work in Progress 105.07 124.11
Investments 0.05 0.05
Current Assets, loans
148.28 352.25
and advances
Deferred Revenue
2.78 0.61
Expenditure
Accumulated loss 0.00 180.87
TOTAL 1014.96 1426.46

3.21 KARNATAKA STATE ROAD TRANSPORT CORPORATION
TYPE Public transport corporation
INDUSTRY Public transport bus service
FOUNDED 1961
HEADQUARTERS Bangalore, India
AREA SERVED Karnataka
KEY PEOPLE R Ashok, Chairman
SERVICES Public transport
 Bangalore Metropolitan
Transport Corporation
 North Eastern Karnataka
SUBSIDIARIES
Road Transport Corporation
 North West Karnataka Road
Transport Corporation
WEBSITE www.ksrtc.in

CHAPTER 4
DATA ANALYSIS AND
INTERPRETATION

CHAPTER 4
DATA ANALYSIS AND INTERPRETATION
INTRODUCTION
Data analysis and interpretation is the process of assigning

meaning to the collected information and determining the conclusion,
significance and implication of the findings. The steps involved in data
analysis are the function of the type of information collected, however
returning to the purpose the assessment and assessment question will
provide a structure for the organization of data and focus for the analysis.
TOOLS USED FOR DATA ANALYSIS AND INTERPRETATION
Tables
Charts
Tables and charts used analysis and interpretation of data. Charts are
the graphical representation of data. Different types of charts are pie
charts, stacked bar chart, histogram and bar charts.
In this analysis I have used column bar chart for data representation
and trend analysis technique for analyzing the information.

TABLE - 4.1
The following table shows the FLEET HELD by KSRTC.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
FLEET 531 523 514 551 548
PERCENTAGE 100 98.49 96.79 103.76 103.20
ANALYSIS:
From the above table it can be analyzed that there is a little difference in
the fleet held by the KSRTC during the last 5 years that is from 2016-17
to 2020-21 by 531, 523, 514, 551 and 548 respectively.
Fleet held refers to the total number of buses of different ranges

maintained by KSRTC.

GRAPH - 4.1
The following graph shows the FLEET HELD by KSRTC.
600
551 548
531 523 514
500
400
300
200
100 98.49 96.79 103.76 103.2

100
0
2016 – 2017 2017 – 2018 2018 – 2019 2019 – 2020 2020 – 2021
Fleet percentage
INTERPRETATION
From the above graph it can be inferred that there are different numbers
in the different years over a period of last 5 years 2016-17 to 2020-21 by
531, 523, 514, 551 and 548 respectively. And also indirectly shows that
the number of passengers who travel in bus has increased, so the
department has increased the number of fleet operated.

TABLE - 4.2
The following table shows the SCHEDULE OPERATED by KSRTC.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
SCHEDULE 438 480 493 508 520
PERCENTAGE 100 109.58 112.55 115.98 118.72
ANALYSIS
From the above table it can be analyzed that there is an increase in the
schedule operated by the KSRTC during the last 5 years that is from
2016-17 to 2020-21 by 438, 480,493,508 and 520 respectively.
Schedule operated refers to the routes covered by the KSRTC by the all
types of vehicles.

GRAPH - 4.2
The following graph shows the SCHEDULE OPERATED by

KSRTC.
600
508 520
480 493
500
438
400
300
200
109.58 112.55 115.98 118.72
100
100
0
2016-2017 2017-2018 2018-2019 2019-2020 2020-2021
schedule percentage
INTERPRETATION
From the above graph it can be inferred that there is an increase in the
schedule operated by the KSRTC during the last 5 years that is from
2016-17 to 2020-21 by 438,480, 493,508 and 520 respectively. This is
because of the schedule routes to be operated is more which has given by
the traffic rules.

TABLE - 4.3
The following table shows the EFFECTIVE KILOMETER
(IN LAKH)
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
EKMS 571.84 607.90 629.4 645.80 689.37
PERCENTAGE 100 106.30 110.02 112.93 120.55
ANALYSIS
From the above table it can be analyzed that there is an increase and
decrease in the effective kilometer covered by the KSRTC during the last
5 years that is from 2016-17 to 2020-21 by 571.84, 607.90, 629.4, 645.80
and 689.37 respectively.
Effective kilometer refers to the kilometer run by all types of vehicle by

each year effectively.

GRAPH - 4.3
The following graph shows the EFFECTIVE KILOMETER
(IN LAKH)
800
689.37
700 645.8
607.9 629.4
600 571.84
500
400
300
200
100 106.3 110.02 112.93 120.55
100
0
2016-17 2017-18 2018-19 2019-20 2020-21
EKMS PERCENTAGE
INTERPRETATION
From the above graph it can be inferred there is a gradual increase in the
effective kilometer run by vehicles that is from 2016-17 to 2020-21 by
571.84, 607.90, 629.4, 645.80 and 689.37 respectively. Increase in
effective kilometer because number of schedules increased.

TABLE - 4.4
The following table shows the AVERAGE VEHICLES

UTILISATION (KMS per vehicle per day)
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
VEHICLES
UTILISATION 347.7 350.2 354.8 356.8 364.9
PERCENTAGE 100 100.71 102.04 102.61 104.94
ANALYSIS
From the above table it can be analyzed that there is an increase Average
Vehicles Utilization from the year 2016-17 to 2020-21 that is 347.7,
350.2, 354.8, 356.8 and 364.9 respectively.
Average vehicle utilization refers to the use of vehicle to run the

schedules given by the traffic rule. It is use of vehicle per day and
kilometer per vehicles.

GRAPH - 4.4
The following graph shows the AVERAGE VEHICLES
UTILISATION (KMS per vehicle per day)
400
354.8 356.8 364.9
347.7 350.2
350
300
250
200
150
100 100.71 102.04 102.61 104.94
100
50
0
2016-17 2017-18 2018-19 2019-20 2020-21
VEHICLES UTILISATION PERCENTAGE
INTERPRETATION
From the above graph it can be inferred that there is an increase Average
Vehicles Utilization from the year 2016-17 to 2020-21 that is 347.7,
350.2, 354.8, 356.8 and 364.9 respectively. The schedule kilometer had
been increased by the traffic rule so the average vehicle utilization also
increased.
Average Vehicles Utilization is equal to the schedule’s kilometer

operated.
TABLE - 4.5
The following table shows the KMPL (FUEL efficiency of KSRTC)
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
KMPL 5.30 5.33 5.21 5.23 5.28
PERCENTAGE 100 100.56 98.30 98.67 99.62
ANALYSIS
decrease in the fuel efficiency from the year 2016-17 to 2020-21 that is
5.30, 5.33, 5.21, 5.23 and 5.28 respectively.
KMPL refers to the kilometer per liter, means the kilometer run by
vehicle per liter.

GRAPH - 4.5
The following table shows the KMPL (FUEL efficiency of KSRTC)
120
100 100.56 98.3 98.67 99.62

100
80
60
40
20
5.3 5.33 5.21 5.23 5.28
0
2016-17 2017-18 2018-19 2019-20 2020-21
KMPL PERCENTAGE
INTERPRETATION
From the graph it can be inferred that there is an increase in the fuel
efficiency during the 5 year that is from 2016-17 to 2020-21 that is 5.30,
5.33, 5.21, 5.23 and 5.28 respectively this is because of the new
technologies used in the buses like air condition etc. And also new buses
introduced which is of heavy body and buses like Volvo etc. which needs
more fuel to run.

TABLE - 4.6
The following table shows the RATE OF BREAK DOWNS.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
RATE OF
BREAK DOWNS 417 422 395 254 157
PERCENTAGE 100 101.19 94.72 60.91 37.64
ANALYSIS
From the above table it can be analyzed that there is gradual decrease in
the rate of break down from year to year from 2016-17 to 2020-21 that is
417, 422, 395, 254 and 157 respectively. Breakdowns decreased due to
the available of knowledgeable mechanical staff to make vehicles more
efficiency.
Breakdown refers to the repairs or failure of the vehicle to perform the

best.
Lower the breakdown rate will be the efficiency.

GRAPH - 4.6
The following graph shows the RATE OF BREAK DOWNS.
450 417 422

395
400
350
300
254
250
200
157
150
100 101.19 94.72
100
60.91
50 37.64
0
2016-17 2017-18 2018-19 2019-20 2020-21
RATE OF BREAK DOWNS PERCENTAGE
INTERPRETATION
From the above graph it can be inferred that there is gradual decrease in
the rate of break down from year to year from 2016-17 to 2020-21 that is
417, 422, 395, 254 and 157 respectively. Breakdowns decreased due to
the available of knowledgeable mechanical staff to make vehicles more
efficiency.

TABLE - 4.7
The following table shows the RATE OF ACCIDENTS.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
RATE OF
ACCIDENTS. 113 88 84 76 86
PERCENTAGE 100 77.87 74.33 67.25 76.10
ANALYSIS
decrease in the rate of accidents in the year 2016-17 to 2020-21 by 113,
88, 84, and 76 and 86 each year.

GRAPH - 4.7
The following graph shows the RATE OF ACCIDENTS
120 113
100
100
88 86
84
77.87 76 76.1
80 74.33
67.25
60
40
20
0
2016-17 2017-18 20`18-19 2019-20 2020-21
RATE OF ACCIDENTS PERCENTAGE
INTERPRETATION
From the above graph it can be inferred that rate of accidents increase and
decrease in the rate of accidents in the year 2016-17 to 2020-21 by 113,
88, 84, and 76 and 86 each year. This is due to the increase in the rate of
population and the number of vehicles on the road is also high. The
performance of the drivers is also low.

TABLE - 4.8
The following table shows the COMMERCIAL REVENUE of the

KSRTC.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
COMMERCIAL
REVENUE 9052.86 9586.48 10083.51 11686.25 13668.94
PERCENTAGE 100 105.89 111.38 129.08 150.99
ANALYSIS
rate of commercial revenue from 2016-17 to 2020-21 by 9052.86,
Commercial revenue is that revenue that comes from other than selling
tickets the revenue may be in the form of hiring of buses from the
KSRTC for special occasion like marriages etc.

GRAPH - 4.8
The following graph shows the COMMERCIAL REVENUE of the

KSRTC.
16000
14000 13668.94
11686.25
12000
10083.51
10000 9586.48
9052.86
8000
6000
4000
2000
100 105.89 111.38 129.08 150.99
0
2016-17 2017-18 2018-19 2019-20 2020-21
COMMERCIAL REVENUE PERCENTAGE
INTERPRETATION
From the above graph it can that there is an increase in the rate of
commercial revenue from 2016-17 to 2020-21 by 9052.86, 9586.48,
10083.51, 11686.25 and 13668.94 respectively.
The rate of commercial revenue increased by each year because of the

good service rendered by KSRTC.

TABLE - 4.9
The following table shows the FINANCIAL MARGIN of the KSRTC.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
FINANCIAL
MARGIN 12.9 10.0 6.2 14.7 13.2
PERCENTAGE 100 77.51 48.06 113.95 102.32
ANALYSIS
From the above table it can be analyzed that there is low financial margin
in the year 2018-19 that is 6.2 (48.06%) and high profit margin in the
year of 2019-20 and it was decreased in the year 2020-21 from 14.7 to
13.2 respectively.

GRAPH - 4.9
The following graph shows the FINANCIAL MARGIN of the

KSRTC
120 113.95
100 102.32
100
77.51
80
60
48.06
40
20 12.9 14.7 13.2

10
6.2
0
2016-17 2017-18 2018-19 2019-20 2020-21
FINANCIAL MARGIN PERCENTAGE
INTERPRETATION
From the above graph it can be analyzed that there is low financial margin in the year
2018-19 that is 6.2 (48.06%) and high profit margin in the year of 2019-20 and it was
decreased in the year 2020-21 from 14.7 to 13.2 respectively.
The variation take place because of kilometer run by vehicles and the cost incurred for
it is high. Lower the cost higher will be the profit margin.

TABLE - 4.10
The following table shows the EPKM AND CPKM (IN PAISA)
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21

EPKM 1744.5 1804.9 1852.4 2069.1 2193.8
CPKM 1706.6 1754.5 1792.7 2047.9 2202.7
ANALYSIS
EPKM and CPKM from year to year.
EPKM refers to earning per kilometer and CPKM cost per kilometer.
Higher the cost lower will be the profit and vice- versa.
YEAR 2016-17
Earnings 1744.5
Cost incurred 1706.6
Actual earnings 37.9 paisa per KM
YEAR 2017-18
Earnings 1804.9

YEAR 2018-19
Earnings 1852.4
YEAR 2019-20
Earnings 2069.1
YEAR 2020-21
Earnings 2193.8
Actual earnings -8.9 paisa per KM

GRAPH - 4.10
The following graph shows the EPKM AND CPKM (IN PAISA)
2500
2193.8
2069.1
2000 1804.9 1852.4
1744.5 2047.9
2202.7
1500 1792.7
1706.6 1754.5
1000
500
0
2016-17 2017-18 2018-19 2019-20 2020-21
EPKM CPKM
INTERPRETATION
From the above graph it can be inferred that cost incurred and cost
earning from the kilometer run can be analyzed the higher the cost lower
will be the earning and vice- versa.
Earnings for kilometer were good during 4 years but in the year of 2020-
21 cost incurred more than earnings.

TABLE - 4.11
The following table shows the total REVENUE AND COST OF

OPERATION (IN LAKH)
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
REVENUE 9975.5 10971.81 11654.03 13362.31 15123.33
COST 9758.76 10665.65 11278.68 13225.62 15184.94
ANALYSIS:
revenue and cost operation from 2016-17 to 2020-21 during the last five
years. Cost is those expenses incurred for the buses like diesel cost, tire
tubes etc. if number of routes increase revenue also increase if decrease
the revenue also decrease.
From the table it can be noticed there is increase in the year revenue from
2016-17 to 2020-21.

GRAPH - 4.11
The following graph shows the total REVENUE AND COST OF

OPERATION (IN LAKH)
16000 15123.33
14000 13362.31
11654.03 15184.94
12000 10971.81
9975.5 132…
10000 11278.68
10665.65
8000 97…
6000
4000
2000
0
2016-17 2017-18 2018-19 2019-20 2020-21
REVENUE COST
INTERPRETATION
From the above graph it can be inferred that there is increase in the
revenue compared to last two years because reduction in the cost and
improve in the service. If number of routes increase revenue also increase
if decrease the revenue also decrease.

TABLE - 4.12
The following table shows the MARGIN OF COMMERCIAL

REVENUE.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
MARGIN OF
COMMERCIAL
REVENUE. 216.71 306.16 375.35 136.69 -61.61
PERCENTAGE 100 141.27 173.20 63.07 -28.42
ANALYSIS
From the above table it can be analyzed that margin of commercial

revenue increased by year to year that is from 2016-17 to 2019- 20 that is
216.71, 306.16, 375.75 and 136.69 respectively because of good services
rendered by the KSRTC. But in the year of 2020-21 margin of
commercial revenue showing negative figure.
Quality of service provides higher profits.

GRAPH - 4.12
The following graph shows the MARGIN OF COMMERCIAL

REVENUE.
400
375.35
350
306.16
300
250 216.71
200 173.2
141.27 136.69
150
100
100 63.07
50
0
2016-17 2017-18 2018-19 2019-20 2020-21
-50 -28.42
-100 -61.61
MARGIN OF COMMERCIAL REVENUE PERCENTAGE
INTERPRETATION
From the above graph it can be analyzed that margin of commercial

revenue increased by year to year that is from 2016-17 to 2018-19 that is
216.71, 306.16, 375.75 and 136.69 respectively because of good services
rendered by the KSRTC. But in the year of 2020-21 margin of
commercial revenue showing negative figure.

TABLE - 4.13
The following table shows the PASSENGERS CARRIED PER DAY.
(IN LAKHS)
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
PASSENGERS
CARRIED 705.90 1079.2 1195.17 1200 1670
PERCENTAGE 100 152.88 169.31 170.01 236.57
ANALYSIS
From the above table shows that there is an increase in passengers carried
from year to year that is from the year 2016-17 to 2020-21 that is 705.90,
1079.2, 1195.17, 1200 and 1670 respectively because of good services
rendered by the KSRTC.

GRAPH - 4.13
The following graph shows the PASSENGERS CARRIED PER

DAY.
1800 1670
1600
1400
1195.17 1200
1200 1079.2
1000
800 705.9
600
400
236.57
152.88 169.31 170.01
200 100
0
2016-17 2017-18 2018-19 2019-20 2020-21
PASSENGER CARRIED PERCENTAGE
INTERPRETATION
The reason for fluctuations in the rate of passengers carried because

people have their own vehicles to travel but in the year of 2020-21
passengers carried was increased because of good services provided by
the KSRTC and less cost of travelling.

TABLE - 4.14
The following table shows the FIXED COST PER KILOMETER.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
FIXED COST
PER
KILOMETER 1706.6 1754.5 1792.7 2047.9 2202.7
PERCENTAGE 100 102.80 105.04 119.99 129.06
ANALYSIS
From the above table it can be analyzed that there is an increase in fixed
costs from year to year that is from 2016-17 to 2020-21 that is 1706.6,
Fixed cost refers to cost which remains fixed in total but compulsorily
varies per kilometer.

GRAPH - 4.14
The following graph shows the FIXED COST PER KILOMETER.
2500
2202.7
2047.9
2000
1754.5 1792.7
1706.6
1500
1000
500
100 102.8 105.04 119.99 129.06
0
2016-17 2017-18 2018-19 2019-20 2020-21
FIXED COST PER KILOMETER PERCENTAGE
INTERPRETATION
From the above graph it can be inferred that there is variation in fixed
costs from year to year that is from 2016-17 to 2020-21 that is 1706.6,
1754.5, 1792.7, 2047.9 and 2202.7 respectively. Reason for variation in
fixed cost is the cost do not increase or decrease with the change in
output, cost per unit decreases when volume of products increases when
volume of product increases and vice-versa.

TABLE - 4.15
The following table shows the VARIABLE COST PER

KILOMETER.
YEARS 2016-17 2017-18 2018-19 2019-20 2020-21
VARIABLE
COST PER
KILOMETER. 1034.1 1086.5 1097.5 1214.7 1307.8
PERCENTAGE 100 105.06 106.13 117.46 126.46
ANALYSIS
From the above table it can be inferred that there is gradual increase in
variable costs from year to year that is from 2016-17 to 2020-21 that is
1034.1, 1086.5, 1097.5, 1214.7 and 1307.8 respectively.

GRAPH: 4.15
The following graph shows the VARIABLE COST PER

KILOMETER
1400 1307.8
1214.7
1200 1086.5 1097.5
1034.1
1000
800
600
400
200 100 105.06 106.13 117.46 126.46
0
2016-17 2017-18 2018-19 2019-20 2020-21
VARIABLE COST PER KM PERCENTAGE
INTERPRETATION
From the above graph it can be inferred that there is gradual increase in
variable costs from year to year that is from 2016-17 to 2020-21 that is
1034.1, 1086.5, 1097.5, 1214.7 and 1307.8 respectively. Reason for
increase in variable cost is due to variation in the direct proportion to the
volume of output that is when volume of output increases, total variable
cost also increases and vice-versa

CHAPTER-5
SUMMARY OF FINDING
SUGGESTIONAND
CONCLUSION

CHAPTER - 5
SUMMARY OF FINDINGS SUGGESTIONS AND
CONCLUSION
SUMMARY
KSRTC is fully state government owned corporation running a

transport corporation having the basis objectives of rendering services. It
is a public utility corporation which runs on less profit
When an industry prices its service at break-even the important

ascertainment cost and controlling cost becomes very important. The
working expenses which is nothing but cost of rendering services are
accumulation.
Depending on the type of expenditure the corporation prepares a

statement showing operating expenses which is nothing expenses and
also running expenses this statement includes the percentage of each
operating expenses to the total and also of per effective Kilo meters. The
operating expenses statement includes both items of revenue expenditure
and also capital and loan.
KSRTC also maintenance separate statement for the revenue

earned by the corporation.
OPERATIONAL EFFICIENCY
KSRTC has implemented `` ten points`` for improving its operational

efficiency traffic revenue and passenger amenities.

FINDINGS
The fleet held by the KSRTC has been variation from year to year i.e.
from 2016-17 to 2019-20. But in the year of 2020-21 the fleet was
decreased to 548.
Has the number of buses increases the schedules operated also
increases from 2016-17 to 2020-21 i.e. by 438 to 520
Average vehicles utilization has been increases from 2016-17 to 2020-
21 by 345.7 to 364.9 this is due to increase in the schedule’s
kilometer.
KMPL kilometer per liter has being decreased from 2018-19 to 2020-
21 due to the introduction of new technology like air condition, heavy
body buses etc.
Rate of break down has been decreasing from 2016-17 to 2020-21 by
417, 422, 395, 254 and157 due to the shortage of the mechanical staff.
And knowledge person to make the vehicles to passenger the best.
The commercial revenue has been increasing from 2016-17 to 2020-
21 i.e. from 9052.86 to 13668.94.
Financial margin is also being decreased by 12.9 to 13.2 from 2016-17
to 2020-21.
The rate of accident has been decreasing by 113 to 86 but not too
much from 2016-17 to 2020-21.
Earnings and cost per kilometer also been increasing from year to
year.
Revenue and cost of operation also been increasing from year to year.
Fixed cost per kilometer also been increasing from year to year that is
from 2016-17 to 2020-21 by 1706.6 to 2202.7.

Variable cost per kilometer also been increasing from year to year that
is from 2016-17 to 2020-21 by 1034.1 to 1307.8.
Passengers carried per day was also increased from year to year was
also increased.
SUGGESTIONS
Increase in the vehicles utilization, to achieve the lower cost of

operation per kilometer.
Identifying the line checking by adopting selective method to
increases the revenue.
Improving quality of preventive maintenance of vehicles minimize the
incidence of break down and cancellation of services.
Monitoring the operational activities as programs and reviewing the
actual performance in all aspects and taking the targets lay down in the
program.
Use of removed glasses from scraped buses.
With drawls of drivers from work shop who were found not required.
Savings of additional expenditure on the purchase of sub assembly for
new bus bodies.
Up keeping of bus stand and clean lines and improvement of
surroundings.
Vehicle up keeping late arrival and late departures of buses.
Increasing the quality of services so that the commercial revenue also
increases.
Giving training to the drives and awarding them for their good
services will reduce the rate of accidents.
Maintaining the vehicles so that the fuel efficiency i.e. KMPL

increases.
Reducing the cost so the profit increases. The cost includes diesel tires
etc.
CONCLUSION
The study on transport costing helped me to know the cost involved in

service maintenance. Transport cost is generally a period cost which
includes expenses accumulated for a period and quantum of services
rendered during that period. It further helps to compare the cost of
maintaining one group of vehicles with another group. Study ensures to
know the fixed cost that is the charges incurred in spite of the kilometer
run and the variable cost that is the charges which vary more or less in the
direct proportion to kilometer and other which vary more or less in the
direct proportion to kilometer and others like petrol, oil and grease.
Thus the analysis of costing method adopted in transport industry with

respect to KSRTC analyzes the cost of maintaining different group of
vehicles, productivity of each vehicle and the fluctuations arrived while
comparing the previous year’s data.

ANNEXURE
COST SHEET:
Cost sheet for the year ended 2016- 2017
Particulars Amount Amount

Opening stock of raw material 600
Add: -purchase of raw material 130
Total 730
Less: -closing stock of raw material 130
600
Direct wages 110
Direct charges 120 230
Prime cost 830
Add: -factory overheads
Factory power 110
Indirect material 125
Indirect wages 100
Drawing office salary 128
Factory insurance 117
Factory asset depreciation 108 688
Works cost incurred 1518
Add: -administration overheads
Office rent 74
Asset depreciation 56
General charges 47
Audit fees 55
Bank charges 20

Counting house salary 75

Other office expenses 35 362
Cost of production 1880
Add: - opening stock finished goods 130
2010
Less: -closing stock of finish goods 300
Cost of goods sold 1710
Add: -selling and distribution
Sales man commission 80
Sales man salary 50
Travelling expenses 65
Advertisement 87
Delivery man expenses 45 327
Total cost sheet 2037
COST SHEET:

Opening stock of raw material 567
Total 699
559
Direct wages 100
Prime cost 1159


Factory power 120
Indirect wages 90
Works cost incurred 1640
Office rent 50
General charges 22
Audit fees 18
Bank charges 40
Cost of production 1990
2122
Cost of goods sold 1922
Sales man salary 87
Advertisement 43

Total cost sheet 2210
COST SHEET:

Opening stock of raw material 428.43
Total 590.43
480.43
Direct wages 107
Prime cost 719.43
Factory power 120
Indirect wages 140
Works cost incurred 1487.43
Office rent 64
General charges 37
Audit fees 35

Bank charges 60
Cost of production 1869.43
1999.43
Cost of goods sold 1789.43
Sales man salary 87
Advertisement 65
Total cost sheet 2106.43
COST SHEET:

Total 570.84
440.84
Direct wages 100

Prime cost 760.84

Factory power 120
Indirect wages 118
Office rent 84
General charges 37
Audit fees 25
Bank charges 50
2128.84
Sales man salary 86
Advertisement 46


COST SHEET:

Total 448.03
322.03
Direct wages 117
Prime cost 561.03
Factory power 130
Indirect wages 100
Office rent 74
General charges 27

Audit fees 15
Bank charges 30
1731.03
Sales man salary 96
Advertisement 56

BIBLIOGRAPHY

BIBLIOGRAPHY
Books Author Year of Edition
1.Cost and Management S.P JAIN and 2001

NARANG
2. Advance accounting B S RAMAN 4th edition
3.Yearly operations report
WEBSITES
www.google.com
www.ksrtc.in

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TRANSPORT COSTING IN KSRTC, KOLAR DIVISION

PART – A: ABOUT INDUSTRY

1.1 TRANSPORT INDUSTRY

Transportation in India is a largest and varied sector of the

Real public transportation investment also declined during much of

Ports needed equipment and facilities particularly for bulk and

Govt First Grade college, KGF Page 1

involvement in transportation in India, the government plays a large

The central government has ministries to handle civil aviation, rail

India has a major railroad, equipment production industry,

Govt First Grade college, KGF Page 2

1.2 GROWTH OF TRANSPORT INDUSTRY

Mass rapid transit system is operational in Mumbai, Kolkata,

To decongest Mumbai growing traffic, another metro system is

1.3 PROSPECTS OF TRANSPORT INDUSTRY

Govt First Grade college, KGF Page 3

relatively compact source of energy. The drawback of such transportation

Air propelled train (proposed by ray Bradbury in 1953)

Govt First Grade college, KGF Page 4

Govt First Grade college, KGF Page 5

1.6 TRANSPORT COSTING

Transport or service costing is that form of transport or operating

In transport costing the cost per units of services rendered by a

To provide information where by the efficiency with which the

Govt First Grade college, KGF Page 6

To ensure that all journeys have been carried out in proper

1.8 CLASSIFICATION OF COST

Standard or fixed cost

Standard or fixed cost

These charges are incurred in spite of the kilometers run e.g.

Govt First Grade college, KGF Page 7

Operating and running charges

These charges vary more or less in direct proposition to kilometers

1.9 METHOD OF COSTING

The methods to be used for the ascertainment of cost of production

Specific order costing

Specific order costing

It is the category of basic costing methods applicable where the work

Is the category of basic costing methods applicable where

Govt First Grade college, KGF Page 8

This is an extension of job costing. A batch may represent a

It is suitable for industries where production is continues

It represents the application of more than one method of costing in

In transport costing a composite unit such as passenger mile or

Total passenger kilometer is calculated as fallows

Total fixed. Maintenance and running costs are collected and

Log book is very important record maintained for each vehicle.

Govt First Grade college, KGF P a g e 10

Name of the vehicle

Vehicle staff: drivers, Cleaners, Mechanics, Them

Oil and grease.

Govt First Grade college, KGF P a g e 11

Daily log sheet

Trips made during the day

The cost of operating is enumerated for a period. Say monthly or

Fixed cost or standing charges.

Govt First Grade college, KGF P a g e 12

Govt First Grade college, KGF P a g e 13

The oxford dictionary (viii edition revised 1996) defines as

Therefore research design in simple words means plan or sketch

According to Subhuman research design is not a specific plan to be

2.1 TITLE OF THE STUDY