This book is useful to who are working Projects on Cost Management, Transport Industry, Public Sector Undertakings, Graduate and Post-Graduate Students and Research Scholars. For the purpose of this study, two transport organisations working under public sector (namely APSRTC and MSRTC) have been chosen for the study. These two organisations were nationalised by the respective state governments in the early 1950's. Especially the APSRTC has won many awards in maintaining fuel efficiency and also for eco-friendly maintenance of buses. These are the two organisations having highest fleet strength and also covering highest passenger kilometres in the entire country; hence these organisations were selected as the sample units.