Application of Management Accounting Practices in Nepalese Insurance Companies
| dc.contributor.author | Shrestha, Samjhana | |
| dc.date.accessioned | 2021-03-07T09:25:12Z | |
| dc.date.accessioned | 2021-07-22T04:58:04Z | |
| dc.date.available | 2021-03-07T09:25:12Z | |
| dc.date.available | 2021-07-22T04:58:04Z | |
| dc.date.issued | 2019 | |
| dc.description.abstract | 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. | en_US |
| dc.identifier.uri | https://hdl.handle.net/20.500.14540/1044 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Central Departmental of Management | en_US |
| dc.subject | Management | en_US |
| dc.subject | Accounting | en_US |
| dc.subject | Insurance Companies | en_US |
| dc.title | Application of Management Accounting Practices in Nepalese Insurance Companies | en_US |
| dc.type | Thesis | en_US |
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