परिचालन अनुपात
किसी भी उद्दम के परिचालन की वित्तीय कार्यकुशलता उसके परिचालन अनुपात से देखीजाती है जो वर्ष के लाभ - हानि विवरण और वर्ष के अंत में तुलन पत्र से परिकलित किया जाता है।
संचालन व्यय का कुल आय के साथ प्रतिशत को परिचालन अनुपात कहते है सामान्य परिभाषा में प्रति सौ रूपये की आय पर होने वाला संचालन व्यय जिसमे मूल्य ह्रास आरक्षित निधि तथा पेंशन निधी पर होने वाला व्यय शामिल है। परिचालन अनुपात सभी रेलों व क्षेत्रीय रेलों के स्तरों पर प्रत्येक की वित्तीय कार्यकुशलता का मूल्यांकन किया जाता है ।
सकल संचालन व्यय (डी. आर. एफ. तथा पेंशन निधि सहित
परिचालन अनुपातप = ---------------------------------------------------------------------------------------
सकल यातायात प्राप्तिया X 100
Operating Ratio –
Operating Ratio is the ratio which the total working expenses excluding suspense of a Railway bear to its gross earning or in other words represents the percentage of working expenses in this connection include appropriation to DRF and Pension fund as well. This is used to measure the efficiency of the railway. In other words, it represents the percentage of Working Expenses to Total Earnings.
Operating Ratio has been regarded as one of the most important financial statistics and has frequently been used as an index of the operating efficiency of a Railway. This ratio continues to be worked out from year to year and is reflected in the accounting system. In comparing the ratio of one year with another of the same
Railways, great care must be taken to see that the terms “Working expenses” and “Gross earnings” are clearly defined and that the figures have been compiled on the same basis. The object of a Railway Administration is to keep this ratio as low as possible consistent with efficient working and good maintenance; it will tend to fall with efficient working, increase of traffic and fall in expenditure.
