It is a comprehensive textbook with examples and cases from across the world. The subject matter is presented in a lucid and succinct style so that even those who do not have a prerequisite knowledge of the subject can easily understand it. It is intended to help students learn by means of practical examples and is an easy-to-use text for self-tuition. The book is primarily intended for the undergraduate and postgraduate students of management and commerce. Besides, it will also prove useful for the postgraduate students of economics.