Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

@article{195571,
        author = {Dr Shweta Verma},
        title = {A Critical Study of Revenue Generation and Expenditure Management in Indian Railways},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {11},
        pages = {2484-2492},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=195571},
        abstract = {Indian Railways is a concern due to the financial viability as the railway system is part of the Indian transportation system and economic development. To arrive at the financial performance of Indian Railways, this paper explores the role of revenue-generation and expenditure management and how the government policies and subsidies are involved in the two factors of the financial structure of the railway. The study is comprised of quantitative, descriptive and exploratory approaches. To obtain primary data, 150 officials of Indian Railways were requested to complete a structured questionnaire. The reports and available literature provided secondary data. Data analysis consisted of the statistical tools of SPSS (Version 27) and MS Excel; they were standard deviation, correlation, and regression analysis. The results affirm the notion that subsidies and government policies play major role in ($revenue, expenditure) composition of Indian Railways and exhibit strong positive relationship between revenue production and expenditure control. To ensure the long-term operation sustainability and efficiency of the railway industry, the study has emphasized the importance of good financial management and enabling policy environments.},
        keywords = {Indian Railways, Revenue Generation, Expenditure Management, Government Policies and Subsidies, Financial Performance},
        month = {April},
        }