S.POONGAVANAM*; BHARATHI RUKSHENA** *Assistant Professor, Department of Management Studies, Ranippettai Engineering College, TK Thangal – 632513, Walaja Taluk, Vellore District, Tamil Nadu, India **Lecturer, Department of Management Studies, Ranippettai Engineering College, TK Thangal – 632513, Walaja Taluk, Vellore district, Tamil Nadu, India.

DR. Y.R.WAGHMARE*; PROF. VIRENDRA V. TATAKE** *Research Head, Modern College of Arts, Science & Commerce, Pune, Maharashtra – 411005, India. **Head of Department, Indira College of Engineering & Management, Pune, Maharashtra – 411038, India.

SANJAY KANTI DAS* *Assistant Professor in Commerce and HOD, Lumding College, Lumding, P.O-Lumding, Dist-Nagaon, Assam – 782447.

MRS. H. CHRISTY CYNTHIA*; DR. N. R. NAGARAJAN** *Assistant Professor, Department of Commerce (CA/EC), Ayya Nadar Janaki Ammal College, (Autonomous), Sivakasi. **Director in Commerce, Sri Kaliswari College, Sivakasi.