Improving Operating Leverage Using Hyperautomation
R Bupathy, Former President, The Institute of Chartered Accountants of India Expert Comments: I have reviewed the book authored by Kannan Subramanian R and am pleased to give my comments and observations on this publication. The book will be useful for all Banks and Non-Banking Financial Corporations (NBFCs) to optimise their operating model and improve their operating profits. The book has five chapters of which the first four explain the concepts, process and methods for measuring and monitoring risk adjusted operating profits. The fifth chapter is on improving the operating profit. The narration is presented like an implementation guide making it easier for a bank to assess and adopt. The author has applied activity based costing for measuring non-interest costs and resolves the practical difficulties faced by Banks, NBFCs, in effective utilisation of funds and in managing risks, by explaining scientific methods that can improve the risk adjusted operating margin of the entity. The author has used illustrations, examples and case studies to demonstrate the various methods, making the book a very useful guide for banks, NBFCs and academicians.
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