Management

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Accounting Practice Applied by Small and Medium Scale Enterprises in Nepal [With Specific Refer to Kathmandu District]
(Central Departmental of Management, 2018) Bishowkarma, Dhan Bahadur
Accounting practice can be defined as management oriented accounting in relation to management function. The rapid changing of business environment lately is significantly changing the accounting practices in an organization. Accounting should move from administrative level to the strategic ones. The main focus of accounting has always been to improve the organization performance by providing relevant information for planning, controlling and decision making. The research used simple judgment procedure to draw the samples. And the samples are 20 small and medium industries operating under financial sector of Nepal. This research examined the accounting methods which are cost accounting, financial accounting and management accounting the major difficulties for applying the management accounting tools in the SMEs of financial sector of Nepal. The research also tries to assess the impact of accounting system on performance of sample organizations. The specific survey research has been followed with descriptive statistic was used. A structured questionnaire was used to collect primary data from the respondents which were analyzed by the simple percentage tool, correlation and t-test. The study indicated that the widely used tools in SMEs of financial sector of Nepal are annually budgeting. The study revealed that there is a significant impact of accounting systems on organization performance. It can be concluded that, in general, the accounting practices were still on traditional perspectives because of lack of exercise, lack of co-ordination to staff & department, nature & size of the business and government policy of companies. Based on the result, the study recommended that, to implement the effective accounting tools and techniques, a separate accounting department should be established within organization. The study also recommended that academicians who have better knowledge about the accounting practice tools and techniques should put an effort to develop environmental friendly tools and techniques into practice. It helps to make them informative throughout time to about aspect of accounting and its application.
Application of Management Accounting Practices in Nepalese Insurance Companies
(Central Departmental of Management, 2019) Shrestha, Samjhana
This study examined the application of management accounting practices in Nepalese Insurance Company. The study was done with an objective to explore the areas where management accounting tools can be applied to strengthen the companies to analyze the present practice of management accounting tools in Nepalese Insurance Companies & to identify the problem faced by selected Nepalese Insurance Companies in applying management accounting tools. This research design follows a descriptive design that attempts to measures the management accounting practices in selected Insurance Companies. The total 39 Insurance Companies in Nepal are the population of the study. Among them the companies which are in existence and head office located in Kathmandu valley has been considered as the target population for the study. Out of them. 12 i.e.30.77% companies have been chosen for the study purpose. As per the nature & demand of the study. Survey type’s research design was adopted with descriptive and analytical approach. The research is mostly based on primary source of information. Survey of 12 selected insurance companies in Nepal were made through questionnaire. All together 15 questions were included in questionnaire and analyze and interpret the findings. From the study, it is found that, management accounting tools such as cash flow analysis, ratio analysis and short term budgeting are mostly practiced tools by the selected Nepalese Insurance Companies. But large number of selected insurance companies are practicing cost segregation, standard costing, long term budgeting, capital budget. Whereas the tools like breakeven point, responsibility accounting and activity based costing are less practiced or unused tools. The main reason behind not practicing too much these new management accounting tools are lack of knowledge, lack of proper policy, lack of skilled manpower, lack of resource and lack of separate management accounting depart.
Management Accounting Practices and performance of Manufacturing Firms in Nepal (Unilever Pvt. Ltd., Bottlers Nepal Pvt Ltd Dabur Nepal Pvt. Ltd. and Surya Nepal Pvt.Ltd)
(Central Departmental of Management, 2019) Tamang, Sabin
Management accounting offers a good best opportunity for firms tocompete in themarket in order to offer best quality products and services at affordable prices toconsumers. The general objective of this study was to investigate the effects ofmanagement accounting practices on performance of manufacturing companies inNepal. This study adopted a descriptive survey design. The target population for thisstudy was the 107 manufacturing companies in Nepal. Stratified random samplingmethod was applied to come up with the sample size, since the population in differentmanufacturing firms was considered heterogeneous, implying that a simple randomsample is unrepresentative. The study therefore involved 4 manufacturing companies.The study collected primary data from the respondents. The data collected was bothquantitativeand qualitative. Qualitative data is a categorical measurement expressednot in terms of numbers, but rather by means of a natural language description.Quantitative data is a numerical measurement expressed in terms of numbers.Analysis was done using IBMStatistical Package for Social Sciences (SPSS 2.0),allowing the researcher to present the information in form of tables and figures. Thestudy concludes that information for decision making practices is the most highly usedmanagement accounting practice amongst the manufacturing companies in Nepalfollowed by budgeting, costing, controlling and decision making respectively. Thestudy further concludes that the most important elements of management accountingpractices amongst the manufacturing companies in Nepal are; the managementaccounting function identifies key factors that influence performance and risky areas.This study recommends the creation and enhancement of awareness among firms ofthe importance of Information for decision making practices as this is the most highlyused management accounting practice amongst the manufacturing companies inNepal.
Management Accounting Practices in Nepalese Insurance Companies
(Central Departmental of Management, 2018) Lamsal, Dilli Ram
The current aim of the study is to explore the management accountings tools practiced by insurance companies in Nepal and the impact of management accounting practices on financial performance. The study based on primary as well as secondary data. Primary data were collected through the administration of questionnaires to the staffs in related life insurance firms. First of all collected questionnaire from respondents and calculate in aggregate value and percentage. After that plot this value in different statistical tools like table, graph, and pie-chart and describe the result which is easily understand by every investor and researcher. Finally, the result can be concluded that management accounting tools like Capital Budgeting, strategic analysis were widely practiced in Nepalese insurance companies. Similarly, Cost-volume-profit Analysis, Cash flow statement, Ratio analysis, Responsibility Accounting, Activity Based budgeting were moderately practiced. The other management accounting tools like standard costing and Zerobased budgeting were in practiced by few Nepalese insurance companies. It can also be concluded that the main reason for not practicing standard costing in Nepalese insurance is determination of premium by the insurance regularly board (Beema Sameeti). In the context, insurance companies are independent to determine the price (premium) themselves and are in infant stage with respect to the application of modern management accounting tools.
profit planning & control of Machhapuchhere Bank Ltd.
(Thakur Ram Multiple Campus, 2010-05) Jaiswal, Rajeshwar pd
Use of Management Accounting Practices in Nepalese Life Insurance Companies
(Central Departmental of Management, 2018) Sunari, Min Bahadur
One of the important factors which determine the performance of a business organization is effective use of financial and management accounting system. This study aimed at examining the use of management accounting practices on the organizational performance of Nepalese life insurance companies. The study was positioned within a quantitative research approach and data was collected from 60 staffs of five companies who were selected by using convenience sampling technique. The MS-Excel 2010 and Statistical Package for the Social Sciences (SPSS), version 20.0, were used to analyze data. Regression analysis was undertaken in order to check the association between management accounting practices and organizational performance. The hypothesized relationships in the research model were assessed using multiple regression analysis. Associations between each management accounting practice and organizational performance was tested and the results showed that Budgeting and planning, Controlling and reporting and decision making are positively influences the organizational performance of Nepalese life insurance companies. Costing is negatively associated with the organizational performance of Life insurance companies. The empirical study provided fruitful implications to academicians by making a significant contribution to the management accounting literature by systematically exploring the influence of management accounting practices (MAPs) on the organizational performance of Nepalese life insurance companies. This study therefore, stands to immensely contribute new knowledge to the existing body of management accounting literature in Nepal. A context that is often most neglected by some researchers in developing countries.

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