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MUDRA: Journal of Finance and Accounting
Year : 2020, Volume : 7, Issue : 1
First page : ( 16) Last page : ( 29)
Print ISSN : 2347-4467. Online ISSN : 2395-2598.
Article DOI : 10.17492/mudra.v7i1.195419

Appraisal of fixed assets: A comparative study of selected public sector units of India

Ghosh Partha

Assistant Professor, Department of Management, George College of Management & Science, Kolkata, West Bengal, India, E-mail: parthaghosh78@gmail.com

Online published on 24 September, 2020.


Fixed assets play an important role in the successful operation and constitute a major proportion of total capital employed by an enterprise. An appraisal of fixed assets is a particular procedure of establishing a relationship between fixed assets and some associated variables. Further, an assessment of fixed assets is significant enough in terms of capital investment of industries and the public sector. In this paper, an effort has been made to appraise and critically explain the fixed assets’ performance of selected Central Public Sector Enterprises (CPSEs) in India through different parameters. It also makes an effort to observe and compare the effectiveness of the use of fixed assets between sample firms. The objective is to analyse and discuss whether there is any significant difference in fixed assets performance between sample firms or not throughout the period under study. Appropriate variables are chosen into a uniform limit to compare inter-firm performance. The data were collected from the secondary sources. Relevant financial ratios were applied and hypothesis test, such as ANOVA has been employed to determine considerable conclusions.



Fixed assets appraisal, Central Public Sector Enterprises, Comparative study, Financial ratios, ANOVA.


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