Cost volume profit analysis of Nepalese manufacturing industries (a case study of Bottlers Nepal Limited)

Abstract

The world is changing into common global market. The marketing environment is becoming complex and highly competitive. Needs of human being are changing day by day. Development of information technology the whole global society is becoming narrower. Because of dynamic changes of consumer's needs, every producers have to produce consumers oriented goods.This study is framed theoretical with the concept of structural consumption and marketing mix. For this study, descriptive research design is used to tabulate, analyze and interpret the primary data collected from the field survey with structured questionnaire. The collected data are processed by using spreadsheet and interpreted by using cross tabulation, ranking and other statisticalmethods like percentage, comparison and weighted mean, etc. Eleven brandsare selected for the study and 10 retailers and 150 consumers are studied as random sampling. In the surveyed field, it is found that Nokia and Samsung cells are highly popular brands and LG, Motorola, Carbon, Tata Indicom, Sony Ericsson, Apple cell brands are also used. Others cells, specially non-branded Chinese are also used which are cheap and multiple function features. E-mailand internet is the highly considered features by the consumers. Influence of income and profession in brand choice is not high. Development of information technology is highly affected as environmental factor. Buying process is followed by customers but they have lack of awarenessas theoretical point of view. At last, the marketing of cellular phone is in emerging stage at surveyarea Kushma Bazzar.