THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION-MAKING PROCESS OF NEPALESE MANUFACTURING COMPANIES

Abstract

The objectives of research are to examine the factors of management accounting in the decision-making process of Manufacturing companies in, to analyze relationship between quality management accounting reports, collecting information’s, processing information’s and communicating information’s with decision making process, to analyze the quality management accounting reports, collecting information’s, processing information’s and communicating information’s affect decision-making. The various article and thesis are reviewed from the google scholar and Shanker Dev Library. The article reviewed developed the conceptual framework with Dependent variables is decision making and independent variable collecting information, processing information, quality of management accounting report, communicating information. The descriptive and casual comparative research design is used. SPSS and Excel are the tools of data analysis. Total investors of the Kathmandu valley are the population of the research and the sample are the 400 as a convenience sampling technique used. Primary source of data is used and they are collected using questionnaire survey. The analysis methods are descriptive statistics, correlation analysis and multiple regression analysis. The tool for analysis is excel and SPSS. The finding of the research is that variables of the research is consistence or less fluctuating nature. The relationship between collecting information, processing information, quality of management accounting report, communicating information with Decision making of the research. The relationship between collecting information and decision-making process is positive but not significant. The impact of processing information and quality of management accounting report to the decision making is negative and significant. The impact of communicating information and collecting information to the decision-making process is positive and significant.