Browsing by Subject "Insurance Companies"
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Item Application of Management Accounting Practices in Nepalese Insurance Companies(Central Departmental of Management, 2019) Shrestha, SamjhanaThis 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.Item Application of Management Accounting Tools in Listed Insurance Companies of Nepal(Faculty of Management, 2009) Thapa, KiranNot AvailableItem Dividend Policy and Practices of insurance Companies in Nepal (A Comparative Study of Insurance Companies)(Faculty of Management, 2010-08) Shrestha, SunitaNot AvailableItem Dividend Practices of Insurance Companies in Nepal(Faculty of Management, 2011) Parajuli, Tulashi PrasadNot AvailableItem Factors Affecting Financial Performance of Insurance Companies of Nepal(Department of Management, 2019) Subedi, Bishnu PriyaThe purpose of this study has to investigate the factors (size, leverage, liquidity and age) that influence the financial performance of insurance companies in Nepal. The study has analyzed over a seven-year period from 2010/11-2016/17 of 12 insurance companies in Nepal. This study has used connivance-sampling method to select the companies. Statistical Package for Social Sciences (SPSS) and excel applications has utilized to describe the data and determine the extent used and this has through descriptive analysis of means, standard deviations, and CV. inferior research design has utilized via regression analysis to determine the relation between the dependent variable and the independent factors. The information has displayed by use of tables and graphs. In correlation Analysis, there is negative correlation between SIZE and liquid Ratio with ROA & ROE and statistically significant at 0.05 level with 2-tailed test. There is Positive between LEV with ROA & ROE and statistically significant at 0.05 level with 2-tailed test. There is Positive correlation between AGE with ROA & ROE and statistically insignificant at 0.05 level with 2-tailed test. In Multiple regression, the coefficient of multiple shows ROA and ROE are influenced by the joint effect of AGE, Liquid, SIZE, LEV where R2 of ROA and ROE are 0.239 and 0.237 respectively. It means that the dependent variable higher predicted with less error from the independent variable than multiple regression that is about 76.1% and 76.3% of the variations in ROA and ROE of sample companies are accounted for by other factors not capture by the model. The independent variables (AGE, Liquid, SIZE, and LEVERAGE) are significant in explaining the variance in firms’ performance in Nepal. In others words a P-value that is almost equal to 0.000 (p-value=0.000) in ROA and ROE. This invariably suggests clearly that simultaneously the explanatory variables are significantly associated with the dependent variable. Hence, Liquidity, Size and Leverage of insurance companies significantly affect to performance of insurance companies. So these factors should analyze carefully to improve the performance of companies.Item Financial Performance Analysis of Insurance Companies in Nepal : HGICL and NICL(Department of Management, 2019) Lamichhane, ChandikaNot AvailableItem Impact of Bancassurance on The Financial Performance of Life Insurance Companies in Nepal(Central Departmental of Management, 2018) Shapkota, KanchanaBancassurance is the distribution of insurance companies‟ products through the banking channel. Bancassurance has brought the new distribution channel in the insurance sectors leading to enhance the insurance business with the partnership with the banks in order to increase the client base and the profit of both insurance companies and banks. Though the concept of bancassurance started from France in 1970s, it is a new phenomenon for Nepal. It was introduced by Laxmi Bank Limited in 2006.Currently all the commercial banks and the insurance companies has entered into the bancassurance agreement. This new phenomenon (bancassurance) has provide the Nepalese insurance companies a new opportunity to sell their products through banking channels in each and every corner of the country as there will be at least a branch of commercial bank will be in each local level under federal system. This study is a perceptual study on the impact of bancassurance on the financial performance of insurance companies in Nepal. With the use of variables such as cost reduction, market shares and liquidity this study tries to find out the impact of bancassurance on the financial performance (profitability) of life insurance companies of Nepal. In this study, descriptive research design was adopted. The target population of the study was the life insurance companies of Nepal. The total sample of 105 was taken to perform the research. The questionnaire was used as an instruments to collect the data form the respondents. The convenience sampling method was used to collect the data. The data was analyzed using Statistical Package for Social Science (SPSS) 20. The various statistical tools such as frequency & percentage, descriptive analysis, correlation analysis, regression analysis, ANOVA test and reliability test were used in the research study. This study revealed that the insurance companies are able to reduce their cost since the adaptation of the bancassurance. On liquidity, the life insurance are able to realize the increase in premium amount since the adaptation of the bancassurance. Additionally, the life insurance companies are able to increase their market shares and the market coverage by selling their products through the banking channels. The positive impact of bancassurance on cost, liquidity and the market shares can be replicated form the increased profitability. From this research study it can be concluded that the bancassurance has impact on the financial performance of the life insurance companies of Nepal. Hence, it is recommended for insurance companies to enter the bancassurance agreement with the banks for achieving the countrywide customer access, increase premium and ultimately enhance the profitability of the company.Item Investment & Liquidity Management of Insurance Companies in Nepal(Faculty of Management, 2008) Shrestha, RituNot AvailableItem “Investment and Liquidity Management of Insurance Companies”(Faculty of Management, 2009) Shahi, Raj BikramNot AvailableItem Management Accounting Practices in Nepalese Insurance Companies(Central Departmental of Management, 2018) Lamsal, Dilli RamThe 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.Item Premium Collection and Investment Pattern of Insurance Companies in Nepal(Faculty of Management, 2011) Sapkota, Bishnu PrasadNot AvailableItem Premium Collection and Investment Position of insurance Companies of Nepal(Faculty of Management, 2009) Shakya, ParbatiNot AvailableItem Risk and Return Analysis of Listed Insursnce Companies in Nepal(Faculty of Management, 2009) Jha, Kalpna KumariNot AvailableItem A Study on Stock Price Behaviour of Selected Insurance Companies Listed in Nepse(Faculty of Management, 2020) pudasaini, ShyamNot availableItem Use of Management Accounting Practices in Nepalese Life Insurance Companies(Central Departmental of Management, 2018) Sunari, Min BahadurOne 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.