Journal of Science Engineering Technology and Management Science

The Funds Flow Statement is an important financial management tool used to analyze the movement of funds between two accounting periods. It helps identify the various sources from which funds have been generated and the areas where these funds have been utilized. Unlike the cash flow statement, which focuses only on cash transactions, the funds flow statement provides a broader view of changes in the financial position by examining variations in working capital. It enables management, investors, creditors, and other stakeholders to evaluate the financial stability, operational efficiency, and long-term solvency of an organization. A detailed funds flow analysis assists in understanding the effectiveness of financial planning, capital investment decisions, and the overall utilization of financial resources.This study focuses on the Funds Flow Statement Analysis at Bajaj Allianz Life Insurance Company Ltd. The primary objective is to examine the company's sources and applications of funds over the study period and to evaluate its financial performance and fund management practices. The analysis considers key financial components such as shareholders' funds, long-term borrowings, investments, fixed assets, current assets, current liabilities, reserves and surplus, and changes in working capital. By comparing financial statements over multiple years, the study identifies trends in fund generation, investment activities, financing decisions, and resource allocation.The research is based on secondary data collected from the company's published annual reports, financial statements, industry reports, and other reliable financial sources. Various financial analysis techniques, including comparative balance sheet analysis, schedule of changes in working capital, preparation of funds flow statements, and interpretation of financial ratios, are employed to assess the company's financial position. These analytical tools provide valuable insights into the organization's ability to generate funds from operations, maintain adequate working capital, finance long-term investments, and meet its financial obligations efficiently.The findings of the study indicate that effective fund management plays a significant role in ensuring the financial strength and operational sustainability of the company. The analysis highlights the relationship between operating activities, investment decisions, and financing strategies in influencing the overall financial health of the organization. It also demonstrates how proper allocation of funds contributes to business expansion, customer service enhancement, technological development, and longterm profitability in the highly competitive insurance sector.

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Author : Ms. BORRA AKHILA. P, V. DEEPA

Title : “FUNDS FLOW STATEMENT ANALYSIS”AT BAJAJ ALLIANZ LIFE INSURANCE COMPANY LTD

Volume/Issue : 2026;03(07)

Page No : 246-253

The research article deals with the employee absenteeism in Hetero Drugs Limited, and its causes, consequences and mitigation measures. Absenteeism poses a fundamental problem in organizations in terms of productivity, operational effectiveness, the morale of employees and organizational success. With regards to absenteeism, the study aims to have an in depth comprehension of the process through a critical analysis of the issue through other lenses. Based on the observations made by workers, workers unions and management officials, the study investigates several elements of absenteeism. It also includes key factors causing employee absenteeism (personal, organizational, social, and workplace). The study then looks at absenteeism rates for the company at their existing level and identifies what can be done to reduce absenteeism rates and enhance attendance. Based on the results of this study, both short-term measures and long-term measures are recommended to combat absenteeism and increase employee commitment. The recommendations are on enhancing working conditions, employee well-being, communication, motivation, and the utilization of engagement practices overall. Additionally, such strategies have been highlighted in this study for enhancing employee morale, developing better organizational relationships, and building a favorable work environment. Hetero Drugs Limited, on the whole will have the results of the abovementioned work supported by absenteeism data reduction rates, greater productivity and a more-dedicated, pleased and happy workforce.

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Author : Ms. Kandada Mahita Reddy, Dr. K. Gyaneshwari

Title : Absenteeism Of Employees At Hetero Drugs Limited

Volume/Issue : 2026;03(07)

Page No : 254-261

Insurance has evolved from being a financial protection mechanism to becoming an effective long-term investment tool that supports wealth creation, financial security, and future planning. This study, titled "Analysis of Insurance as a Long-Term Investment Tool with Reference to HDFC Standard Life Insurance," aims to evaluate the role of life insurance products in meeting the long-term financial objectives of policyholders. The research focuses on understanding customer preferences, awareness, satisfaction levels, and the investment benefits associated with HDFC Standard Life Insurance plans. It also examines the factors that influence customers' decisions while selecting insurance products, such as returns, risk coverage, tax benefits, premium affordability, and policy features. The study is based on both primary and secondary data. Primary data were collected through structured questionnaires administered to policyholders, while secondary data were obtained from company reports, journals, books, and published research articles. Descriptive statistical techniques, including percentage analysis, charts, and graphs, were used to interpret the collected data and identify key trends. The findings indicate that life insurance is increasingly perceived as a reliable long-term investment option due to its dual benefits of financial protection and disciplined savings. HDFC Standard Life Insurance has gained customer confidence through its diversified product portfolio, flexible premium options, customer-centric services, and digital support. However, the study also identifies areas for improvement, such as enhancing customer awareness regarding policy features, simplifying claim procedures, and providing personalized financial guidance. Overall, the research concludes that HDFC Standard Life Insurance plays a significant role in helping individuals achieve long-term financial stability and investment growth while ensuring comprehensive life protection.

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Author : Ms. M. Swetha, V. Deepa

Title : Analysis Of Insurance As A Long Term Investment Tool W.R.T. Hdfc Standard Life Insurance

Volume/Issue : 2026;03(07)

Page No : 262-268

Foreign Direct Investment (FDI) has emerged as a significant driver of economic growth, technological advancement, employment generation, and business expansion in developing economies. In India, the liberalization of FDI policies by the Government of India has encouraged multinational corporations to establish and expand their operations across various sectors. Among these organizations, Amazon India has become one of the most prominent beneficiaries of foreign capital inflows. According to the Department for Promotion of Industry and Internal Trade (DPIIT, 2025), increased FDI inflows have strengthened the country's retail, logistics, warehousing, and digital commerce infrastructure. The present study examines the impact of Foreign Direct Investment on the growth of Amazon India and evaluates how foreign capital has contributed to business expansion, operational efficiency, market penetration, and employment opportunities.The study is based on secondary data collected from Amazon India reports, DPIIT publications, Reserve Bank of India reports, industry analyses, and e-commerce market studies. Amazon India's expansion strategy has been significantly supported by foreign investments, which enabled the company to establish fulfillment centers, strengthen supply chain networks, enhance technological capabilities, and improve customer service quality. As reported by the Reserve Bank of India (2025), FDI inflows into the e-commerce and retail sectors have accelerated digital transformation and increased market competitiveness. The findings indicate that foreign direct investment has positively influenced Amazon India's revenue growth, infrastructure development, employment generation, and customer reach. Furthermore, FDI-supported investments have contributed to innovation in logistics management, artificial intelligence applications, cloud computing services, and digital payment systems. Industry reports published by the India Brand Equity Foundation (IBEF, 2025) suggest that increased foreign investment has strengthened India's position as one of the world's fastest-growing e-commerce markets. The study concludes that Foreign Direct Investment has played a crucial role in the growth and development of Amazon India by facilitating capital availability, technological advancement, operational expansion, and market competitiveness.

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Author : Mr. ANANTH KUMAR. P, T. RAKESH

Title : IMPACT OF FOREIGN DIRECT INVESTMENT ON THE GROWTH OF AMAZON INDIA

Volume/Issue : 2026;03(07)

Page No : 269-279

The total cost of bearing a particular level of yield is the cost of all the determinants of recommendation secondhand. Conventionally statistician use models accompanying two inputs capital, K. and labor, L. Capital is pretended expected the established recommendation message that the amount of capital secondhand does not change accompanying the level of result. The rent price for one of capital is meant r. Thus the total established costs equal Kr. Labor is the changing recommendation aim that the amount of labor secondhand changes accompanying the level of yield. In fact in the short run the only habit to change profit is by variable the amount of the changeable recommendation. Labor is meant L and for one cost or undertake rate is designated w so the total changeable costs is Low. The declaration places itself at the aid of the country with its own government, management, manufacturing, and the association to accomplish the aims of a social democracy developing in the affluence and the well-being of allure family- An experience progressively fulfilled accompanying the reveal of the country's saving and change in the financial synopsis of the realm. In contemporary's globe, the declaration of unoriginal bookkeeping and analyzing has captured a less in rank and accountants progressively donate towards the administration of sparse possessions like capital, land and request clever resolutions. This has unlocked up advances manage and overwhelming space Cost and Works accountants to jostle trustworthiness as Cost and Management Accountants similarly new ranges and dream attending in India and overseas. Members concerning this declaration will be the hidden motive in the crew of administration while in enrollment and a key advisor, an productive Cost and Management Auditor and unfit guide working. This is reason Cost Accountants in India are named Management Accountants everywhere the planet. It’s our added name. We persuade you to peruse through our site. Complete Information on our active, record and professional authorization are all possible.

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Author : MACHAGONI PRIYANKA, V. DEEPA

Title : COST CONTROL ANALYSIS AT HERO MOTOCORP LIMITED

Volume/Issue : 2026;03(07)

Page No : 280-285

The project aims to comprehend by virtue of what within &extrinsic determinants influence the future price of the guest. It too involves portion the financiers to set either to purchase a party share a suggestion of correction established fundamental and mechanics reasoning. Fundamental study is a stock appraisal plan that uses fiscal reasoning namely an study of a party s fiscal dossier to conclude the change of that party s stock price Technical study refers to the study of the price operation instability retail generally, but not particularly through charts so that forecast future prices. The purpose still serves the financiers to select either to purchase the party shares a suggestion of correction or likewise to learn fundamental reasoning of impartiality shares and the determinants that influence the guest s conduct.The dossier secondhand for the study is subordinate dossier. Such as News documents, Internet, Magazines and Books.The financier can see the risk and return of the shares utilizing this reasoning and likewise valuable for financier to elect about moment of truth skyline of expenditure. The financier can estimate the future EPS and DPS by way of the businessrelated signs. The financier bear resolve the action of stock exchange all at once also the practice of the campaign of the shares at which point the financier is inclined install. The study confirmed that the accomplishment of SBI is better than AXIS bank cause the range of vacillations is reduced accompanying SBI. Even though skilled vacillations, overall act was powerful. Due to reduced excitability and powerful character we can reply that the conduct of Andhra carbohydrate enterprises was better than Bajaj Hindustan carbohydrate labors.

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Author : Mr. RAOULAKOLA VISHAL, V. DEEPA

Title : FUNDAMENTAL AND TECHNICAL ANALYSIS IN RELIGARE SECURITIES

Volume/Issue : 2026;03(07)

Page No : 286-292

Investor awareness regarding the depository system is crucial for the effective functioning of capital markets and the protection of investor interests. This study examines the level of investor awareness on the depository system with specific reference to IL & FS Investmart Ltd. The research explores investors' understanding of key depository concepts including dematerialization, demat accounts, trading accounts, beneficial ownership, and pledge mechanisms. The study adopts a descriptive research design using primary data collected through structured questionnaires distributed among investors associated with IL & FS Investmart Ltd. The findings reveal that while investors have a high level of awareness regarding basic depository concepts such as demat accounts (92%), awareness levels decline significantly for advanced concepts such as rematerialization (58%) and pledge processes (52%). The study highlights the need for targeted investor education programs to enhance depository system awareness and promote informed investment decisions.

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Author : WAJITHA FATIMA, A. BALA KRISHNA

Title : INVESTOR AWARENESS ON DEPOSITORY SYSTEM AT IL & FS INVESTMART LTD

Volume/Issue : 2026;03(07)

Page No : 293-300

Technical analysis is a widely used methodology for forecasting stock price movements by analyzing historical price patterns, trading volumes, and other market data. This study presents a comprehensive technical analysis of select banking stocks at Alice Blue Securities. The research examines the price trends, moving averages, relative strength index (RSI), trading volumes, and support-resistance levels of major banking stocks including HDFC Bank, ICICI Bank, State Bank of India, and Axis Bank. The study employs various technical analysis tools and charting techniques to identify trading opportunities and predict future price movements. The findings reveal that moving average crossovers and RSI divergence provide reliable entry and exit signals for banking stocks. The study concludes that technical analysis, when combined with proper risk management, can significantly enhance trading profitability for investors at Alice Blue Securities.

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Author : NAMPALLY LAHARYA, V. DEEPA

Title : A STUDY ON TECHNICAL ANALYSIS OF BANKING STOCKS AT ALICE BLUE SECURITIES

Volume/Issue : 2026;03(07)

Page No : 301-308

Portfolio management is a critical aspect of investment planning that involves the systematic selection and management of investment assets to achieve optimal risk-return outcomes. This study examines the portfolio management practices at ICICI Direct, one of India's leading investment service platforms. The research analyzes the asset allocation strategies, investment performance, and risk management techniques employed in constructing and managing investment portfolios. The study evaluates the performance of a diversified portfolio comprising equity stocks, mutual funds, fixed deposits, bonds, and cash equivalents over a five-year period. Various portfolio performance metrics including alpha, beta, Sharpe ratio, and standard deviation are calculated and analyzed. The findings reveal that the diversified portfolio at ICICI Direct has consistently outperformed the Nifty 50 benchmark, delivering superior risk-adjusted returns. The study concludes that systematic portfolio management, combined with proper asset allocation, is essential for achieving long-term investment objectives.

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Author : E. SAI PRASAD, T. RAKESH

Title : PORTFOLIO MANAGEMENT AT ICICI DIRECT

Volume/Issue : 2026;03(07)

Page No : 309-316