Fixed Assets Utilization in Air India: An Empirical Study

Abstract

Fixed Asset is the major source of investment of a concern. It involves a huge amount as the outlay, which is of utmost necessity towards the earning capacity of the firm. Hence, utmost attention and due diligence to be applied in the maintenance of the fixed assets, and it should involve regular monitoring as it contributes to the production of the concern. The assets should be properly financed through long-term funds. The company should have the necessary funds to finance both long-term assets and short-term assets. The management of fixed assets is core to the business concern. The study brings out in the case of Air India, one of the major airlines in India, how far the fixed assets have been utilised and the availability of the long-term source contributing to the fixed assets and even the current assets during the five years from 2016-2017 to 2020-2021.