| dc.description.abstract | With the increasing importance given to the power development programmes in the successive Five Year Plans, proper and effective financial management of the State Electricity Boards (SEBs) have progressively become significant. The need for financial information with regard to SEBs' operations would be strongly felt by the economic planners in allocating governmental resources and the financial institutions in lending the money. The management of the Board would require upto-date financial information in formulating major plans and policies, in controlling operations, and in setting suitable tariffs. The SEBs need to have an efficient and effective accounting system which would cater to such diverse needs. | en |
