R.Mohana Research Scholar, PG & Research Department of Commerce, Kandaswami Kandar's college, P.Velur, Namakkal(Dt). Dr.L.Kesavan Assistant Professor & Research Department of Commerce, Kandaswami Kandar's college, P.Velur, Namakkal (Dt).

S. Ganapathi Subramaniyan Ph.D Research Scholar, Dr.R.Mayakkannan Associate Professor and Research Supervisor P.G and Research Department of Commerce, Sri Sankara Arts and Science College, Enathur, Kanchipuram -631561.

Dr V. Nanthini Assistant Professor of Commerce, Selvamm Arts and Science College, (Autonomous) Namakkal – 637 003, Tamilnadu, India.

M. S. Vaigarai Research Scholar, Department of Logistics Management, Alagappa University, Karaikudi, India. Dr. V. Sivakumar Professor and Head, Department of Logistics Management, Alagappa University, Karaikudi, India.

S. Chidambara Selvi Research scholar, Sree Saraswathi Thyagaraja college, Pollachi and Assistant Professor, NGM College, Pollachi. Dr.I.Siddiq Associate Professor of Commerce, School of Commerce, Sree Saraswathi Thyagaraja college, Pollachi.