SOLUTION
* A solution could be to implement a full-fledged ERP system with adoption latest accounting practice (double entry) which keep its pulses on every sphere of IR, from revenue collection and expenditure of every entity & activity of IR (entity-like zone/division/station/train/augmentation or modernisation project etc activity like ticketing/ freight/parcel/passenger/ catering. Every loss to organisation shall be identified in the process and steps to plug such losses like rationalisation of policies/services and other correcctive actions shall be taken.
* Use of latest technology in locos, coaches, wagons, signalling, stations etc and of IT...
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enabled services, video conferencing, etc to effectively communicate at distances and eliminate the requirement of large number of divisions & other offices.
* Auto piloting of trains with posting of specialist who shall continuously monitor the train and intervene only if something goes wrong (which very rarely happens in a well-maintained system)
* Practice of having a train captain and his team, equipped with palmtop/laptops, satellite phones and other gadgets who shall be trained to do multi tasks from checking of tickets, coach fault, taking care of catering and coordinating with train controllers/station superintendents. separate cadre for ticket checking, maintenance etc
.... and many other steps

1. NR must divide into 2 parts 1 for J&K, punjab, himachal-cdg
2. Rest remain unchanged
Similarly NFR must be divided and before GHY section in one and rest with new name...
Well NER HQ must be shifted to BSB now
And...
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make GKP DVSN
Similarly a division at udhampur or jammu needed