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International Journal of Creative and Open Research in Engineering and Management

A Peer-Reviewed, Open-Access International Journal Supporting Multidisciplinary Research, Digital Publishing Standards, DOI Registration, and Academic Indexing.
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ISSN: 3108-1754 (Online)
Crossref DOI: Available
ISO Certification: 9001:2015
Publication Fee: 599/- INR
Compliance: UGC Journal Norms
License: CC BY 4.0
Peer Review: Double Blind
Volume 02, Issue 8

Published on: August 2026

IMPACT OF COST EFFICIENCY ON FINANCIAL SUSTAINABILITY OF PRIVATE SECTOR FERTILIZER AND CHEMICAL COMPANIES IN INDIA

P. Elayaraja

Dr. P. Sathya

PG and Research Department of Commerce,

Erode Arts &Science College, Erode

 
DOI:https://doi.org/10.55041/ijcope.v2i8.189

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Plagiarism Passed Peer Reviewed Open Access

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Abstract

The study examines the impact of cost efficiency on financial sustainability of GSFC, NFCL and TCL companies. The study is based on secondary data, which is collected from the annual reports for the financial year 2024- 2025. Cost efficiency is assessed using material cost ratio, employee cost ratio, finance cost ratio, and total cost ratio, while financial sustainability is evaluated through profitability, liquidity, solvency, efficiency, and growth indicators. Impact of cost efficiency on financial sustainability, and cost control strategies are analyzed. Ratio analysis, multiple regression, panel data regression and one-way ANOVA are utilized for data analysis. Findings reveal significant differences in cost efficiency and financial sustainability among the selected companies. TCL demonstrated superior performance in both dimensions, followed by GSFC and NFCL. It was concluded that effective cost management responsible to create financial sustainability of fertilizer and chemical companies in India.

 

Key Words: Cost Efficiency, Financial Sustainability, Fertilizer and Chemical Companies, Cost Control, Profitability, Liquidity.

How to Cite this Paper

Elayaraja, P. (2026). Impact of Cost Efficiency on Financial Sustainability of Private Sector Fertilizer and Chemical Companies in India. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(8), 1-9. https://doi.org/10.55041/ijcope.v2i8.189

Elayaraja, P.. "Impact of Cost Efficiency on Financial Sustainability of Private Sector Fertilizer and Chemical Companies in India." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 8, 2026, pp. 1-9. doi:https://doi.org/10.55041/ijcope.v2i8.189.

Elayaraja, P.. "Impact of Cost Efficiency on Financial Sustainability of Private Sector Fertilizer and Chemical Companies in India." International Journal of Creative and Open Research in Engineering and Management 02, no. 8 (2026): 1-9. https://doi.org/https://doi.org/10.55041/ijcope.v2i8.189.

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References


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  • •Review follows editorial policy.
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  • •Peer Review Type: Double-Blind Peer Review
  • •Published on: Aug 22 2026
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