Railway Accounts Department Examinations

Showing posts with label Operating Ratio. Show all posts
Showing posts with label Operating Ratio. Show all posts

Sunday, September 30, 2018

Operating Ratio - Video Lesson


Video Lesson on Operating Ratio 
This video is part one of Operating Ratio series. It's just an introduction . The forth coming ones are 1)How solve, if suspense figure is minus 2) Finding the Net revenue/Net Receipts/Surplus 3) Distributing the Surplus to various existing Funds like DF, CF.,etc. 4) calculating the percentage of net receipts to the (Capital at charge & Investments from capital fund) 5) Do It Yourself practicals on Operating Ratio.


Saturday, March 31, 2018

Differences between Operating Ratio and PEI


                             (2016 Books & Budget- Without Books -5 marks)

Differences between

Operating Ratio - OR
Performance Efficiency Index-PEI
1. D.No. 3 to 13 considered
1. D.No. 3 to 12 only considered.
2. Considered Apportioned Earnings
2. Considered  Originating Earnings.
3. Appropriation to DRF & Pension Fund are considered.
3. Appropriation to DRF & Pension Fund are not considered.
4. Calculated for Zonal Railways
4. Calculated for Divisions
5. Formulae = GWE-Gross Working Expenses /Gross Earnings x100.
GWE = OWE + Appropriation to DRF & Pension Fund
OWE= 03 to 13 Demands.    
5. Formulae= Demands 03 to 12/ Originating Earnings x 100