Crossref DOIMemberCiteFactoropen accessissn
SJIF Impact Factor 8.659 | ISSN: 2582-3930
IJSREM Logo

International Journal of Scientific Research in Engineering and Management

(Gateway to Global Scholars - An International, Scholarly, Multi-Disciplinary, Open Access Journal)

Peer-Reviewed Journal Designed to Meet UGC's Quality Parameters

HomeCurrent IssuePast IssuesPay OnlineConferencesEditorial BoardAbout UsContact Us
IJSREM

Loading article...

Follow Us

  • Google Scholar
  • ResearchGate
  • Academia.edu
  • Mendeley
  • LinkedIn
  • Facebook
  • Instagram

Journal Policies

  • Peer Review Policy
  • Publication Ethics
  • Copyright Infringement
  • Refund & Cancellation Policy
  • Terms and Conditions
  • Privacy Policy

Journal Identifiers & Licenses

  • ISSN Verified: 2582-3930ISSN Verified: 2582-3930
  • Crossref DOI: 10.55041Crossref DOI: 10.55041
  • SJIF Ranking: 08.659SJIF Ranking: 08.659
  • Licensed under CC BY 4.0Licensed under CC BY 4.0
  • ISO Certification: 9001:2015ISO Certification: 9001:2015
  • Indexed & Cited In: Google ScholarIndexed & Cited In: Google Scholar

Contact Us

International Journal of Scientific Research in Engineering and Management (IJSREM)

#62/1, New No 7, 1st Cross, 2nd Main, Ganganagar, R T Nagar, Bangalore North, Bangalore, Karnataka, India – 560032
[email protected]+91 93911 67991
logos
logos
Working Hours

Mon – Sat: 9:00 AM – 6:00 PM

Sunday: 10:00 AM – 4:00 PM

+91 93911 67991

© 2026 IJSREM – International Journal of Scientific Research in Engineering and Management. This is an open-access journal. Articles are published under the Creative Commons Attribution (CC BY 4.0) License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

DisclaimerPrivacy PolicyTerms and Conditions
ArticlePeer ReviewedOpen AccessPlagiarism Passed
Paper ID:IJSREM65246

A Study on Fixed Asset Management of TATA Motors

Stream/Area:

-

Subject:

-

Paper ID:

IJSREM65246

Volume:

10 |

6 |

Jun 2026

Pages:

1-9

Publication Frequency:

Monthly (12 issues per year)

DOI
Digital Object Identifier
10.55041/IJSREM65246

License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.

Share this article:

Authors

PKK

Pavan Kalyan Kandala

Masters of Business Administration (finance)

MLR Institute of Technology

Download Author Certificate
DAG

Dr. Aruna Gudimetla

Masters of Business Administration

MLR Institute of Technology

Download Co-Author Certificate

Author Services & Downloads

Full ArticlesAcceptance Certificate

Abstract

This study presents a comprehensive financial evaluation of Fixed Asset Management and Life Cycle Costing (LCC) practices at Tata Motors Limited across a five-year horizon from financial years (FY) 2021 to 2025. Fixed assets constitute the foundational infrastructure for heavy automotive manufacturing corporations; hence, optimizing their total cost of ownership is paramount for ensuring sustainable long-term financial health and operational performance. Utilizing structural secondary data extracted from auditing annual financial statements, balance sheets, and profit and loss accounts, this investigation deploys advanced financial indicators alongside structural matrix models for life cycle costing. The empirical outcomes demonstrate a robust strategic pivot executed post-FY22, transforming a deep net loss of ₹7,289.63 crores in FY21 into a resilient net profit of ₹7,902.08 crores by FY25. This structural turnaround was heavily driven by asset rationalization—characterized by a controlled contraction of fixed assets from ₹29,702.78 crores to ₹15,578.00 crores—improving capital efficiency indices and asset utilization rates. Concurrently, a linear increase in continuous operating and maintenance expenditures highlights critical operational bottlenecks requiring engineering interventions. The investigation concludes with actionable paradigms for predictive engineering maintenance, cloud-powered digital asset tracking, and green technology alignment to enhance future capital efficiency profiles.

KEYWORDS

financial years (FY) Fixed Asset Management and Life Cycle Costing (LCC)

Cite This Article

Pavan Kalyan Kandala, Dr. Aruna Gudimetla, "A Study on Fixed Asset Management of TATA Motors," International Journal of Scientific Research in Engineering and Management, vol. 10, no. 6, pp. 1-9, Jun 2026. https://doi.org/10.55041/IJSREM65246

Full Article/Conclusion

●                This project on Fixed Asset Management of Tata Motors provides a comprehensive view of how the company has managed its capital investments, operational expenses, and overall asset efficiency from FY 2021 to FY 2025. The analysis highlights a strategic shift from heavy capital spending to a more optimized and controlled asset management approach, especially visible in the reduced acquisition costs and stabilized depreciation. ●                However, the consistent rise in operating and maintenance costs signals a need for better cost control strategies and increased efficiency in resource utilization. Tata Motors has shown improvements in financing cost management, which reflects better debt planning and financial discipline. ●                Through this study, it becomes evident that adopting a full LCC approach helps Tata Motors not only in controlling costs but also in making smarter, long-term investment decisions. Implementing predictive maintenance, digital asset tracking, and sustainability-focused asset strategies will further strengthen its performance in the years to come. ●                Overall, Life Cycle Costing proves to be a valuable tool for long-term planning, helping Tata Motors balance cost, performance, and profitability in a competitive and dynamic automotive industry

References

●                International Accounting Standards Board (IASB) (1982) – IAS 16: Property, Plant, and Equipment. ●                McNair, Lynch, & Cross (1990) – Linking Financial and Operational Measures in Asset Management. ●                Kaplan, R.S. & Norton, D.P. (1992) – The Balanced Scorecard and Fixed Asset Utilization. ●                Amadi-Echendu, J.E. (2005) – Definitions, Concepts and Scope of Engineering Asset Management. ●                Garg, R. & Deshmukh, S.G. (2010) – Lifecycle Cost Analysis in Asset Management. ●                Ngwenya, B. (2012) – Asset Management Practices in the Public Sector ●                Liu, W., & Sun, Y. (2013). Accounting for Fixed Assets: A Global Standard Perspective. Public Sector Accounting Journal. ●                KPMG (2018) – Best Practices in Asset Management.

Editorial & Review Transparency

Publication Date

6/22/2026

Peer Review Type

Double-Blind Peer Review

Review Rounds: 2

Documents

Review Report (Confidential)
Copyright Form (Office)

Article Metrics & Impact

Article Views

1

Total views since publication

PDF Downloads

3

Total downloads since publication

Geographic Reach

5

Indexing, Archiving & Preservation

Google Scholar
Academia
ResearchGate
Crossref
SSRN
Semantic Scholar
Thomson Reuters
WorldCat
Mendeley
OpenAlex
EBSCO
Zenodo

Digital Preservation: This article is permanently archived on Zenodo and complies with all data preservation standards across major indexing platforms.

Ethics, Compliance & Transparency

Plagiarism Screening

This manuscript has been checked for plagiarism using TurnitinPlagiarismChecker software.

Conflict of Interest

The authors declare no conflict of interest related to this research work.

Funding Information

No funding information available for this research.

Similar & Recommended Articles

Similar Articles by Topic

Related research in the same subject area

Loading similar articles...