Management Accounting Practices in Nepalese Insurance Companies
| dc.contributor.author | Lamsal, Dilli Ram | |
| dc.date.accessioned | 2021-03-07T09:11:19Z | |
| dc.date.accessioned | 2021-07-22T04:58:17Z | |
| dc.date.available | 2021-03-07T09:11:19Z | |
| dc.date.available | 2021-07-22T04:58:17Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | 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. | en_US |
| dc.identifier.uri | http://elibrary.tucl.edu.np/handle/20.500.14540/1071 | |
| 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 | Management Accounting Practices in Nepalese Insurance Companies | en_US |
| dc.type | Thesis | en_US |
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