Main Article Content
Abstract
Power plays a pivotal role in the development of the economy of any nation and is the backbone of infrastructural development. India is a country which is largely in deficiency of power. Proper management and distribution of power is very essential to ensure efficient and uninterrupted supply of power. The power sector needs greater attention and systematised planning. The power sector in Assam has undergone great revamp in the last two decades with the Assam State Electricity Board being unbundled into five separate entities which was further merged and formed into three organisations namely Assam Power Generation Company Limited (APGCL), Assam Electricity Grid Corporation Limited (APGCL) and Assam Power Distribution Company Limited (APDCL). In this paper the researcher tries to examine the efficiency of revenue generation in the power sector units of Assam. The researcher has made an attempt to understand the growth in revenue generation and the variability in such revenue earnings as it significantly impacts any managerial decision. Proper utilisation of fixed assets is another important aspect of sound financial planning. This paper has assessed the revenue earned by the power sector units against capital investment and fixed assets. The financial state is pivotal for the prospect of these three power sector units in providing service. In absence of a sound financial health, efficiencies of the entities cannot be expected.