Journal Press India^®

Author Details ( * ) denotes Corresponding author

One of the most important aspects of measuring a firm’s performance is through its effectiveness, of which the firm is expected to achieve effective cost reduction, thereby attractive profitability. However, most studies conducted to explore the determinants of automobile companies’ efficiency and performance have concentrated on the account of financial information and their components. Therefore, this study analysis the cost efficiency secondary data from the annual financial statements of the five selected automobile companies listed S&P BSE Auto, for a period of 2014 to 2023. To know the efficiency score for both profit and cost, the study used DEA analysis and also multiple regression analysis e views application software used to know the impact on profit and cost on cost inputs and outputs of selected automobile companies. Additionally, the paper recognizes the number of automobile companies operating as leaders and laggards according to Cost Efficiency and its component scores. The results of study show that positive relationship between total cost model and profit model of selected automobile companies in India.

Keywords

Total cost model, Profit model, Profitability, Automobile Companies

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