INTERNATIONAL JOURNAL OF ENGINEERING MANAGEMENT AND
SOCIAL SCIENCES
(An International Peer-Reviewed Multi-Disciplinary Journal)
ISSN : 3139-065X
www.ijemss.com
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Corporate restructuring through mergers has become an important strategy for improving business performance and achieving long-term growth. This study examines the merger of Air India and Vistara to understand its impact on cost benefits and operational efficiency. The research evaluates whether the merger has helped in reducing operational costs, improving resource utilization, and strengthening market competitiveness. The study is based on secondary data collected from annual reports, company publications, and industry sources. A comparison of the pre-merger and post-merger periods is carried out using descriptive statistics and a paired sample t-test. The findings are expected to show improvements in financial performance and operational effectiveness after the merger. The study also highlights the role of corporate restructuring in creating business value and achieving sustainable growth. The results will be useful for managers, investors, researchers, and policymakers in understanding the benefits of strategic mergers in the aviation industry.