ABSTRACT
This chapter explores the operating efficiency of the Indian auto sector. Working capital management is closely related to the operating efficiency level of the units. Tata Motors it is the leading commercial vehicle manufacturer in India. Tata Motors Ltd is an Indian multinational automotive corporation headquartered in Mumbai, India. Hindustan Motors Ltd, the flagship venture of the multibillion dollar CK Birla Group, was established during the pre-independence era at Port Okha in Gujarat. Operations were moved in 1948 to Uttarpara in district Hooghly, West Bengal, where the company began the production of the iconic Ambassador. Ashok Leyland is one of Indias leading manufacturers of commercial vehicles, such as trucks and buses, as well as emergency and military vehicles. Operating six plants, Ashok Leyland also makes spare parts and engines for industrial and marine applications. All companies have shown an improving trend in DTR except for Honda which indicates poor efficiency of collection.
