Management Accounting Practices in Nepalese Co-operative Organizations

Authors

  • Mukti Prasad Neupane Madhyabindu Multiple Campus, Nepal

DOI:

https://doi.org/10.3126/madhyabindu.v6i1.42762

Keywords:

Accounting practices, Co-operative, Ratio Analysis, Cash Flow Statement, Capital budgeting

Abstract

Management accounting is concerned with providing both financial and non-financial information that will help decisions. An understanding of accounting therefore requires an understanding of the decision-making process and an awareness of the users of accounting. The major objective of the study will be to examine the Management accounting practices among Nepalese co-operative organizations. While analyzing the application of management accounting tools practiced in Nepalese co-operative organization for planning, controlling and decision making, it was found that Ratio Analysis, Cash flow statement and capital Budgeting are widely practiced representing. All the co-operative organizations of Nawalpur district a number of co-operatives have been considered as the total population. Till this date there are organizations in Nawalpur in existence. To make the research more reliable, 21 co-operative organizations has been considered for sample population. In average, two techniques were practiced to measure and control overall performance of Nepalese co-operative organization at the end of the year. It seems that 57.15% Nepalese cooperative organization used below average no. of year ending overall performance measuring and controlling techniques.

Downloads

Download data is not yet available.
Abstract
62
PDF
122

Author Biography

Mukti Prasad Neupane, Madhyabindu Multiple Campus, Nepal

Associate Professor

Downloads

Published

2021-12-31

How to Cite

Neupane, M. P. (2021). Management Accounting Practices in Nepalese Co-operative Organizations. Madhyabindu Journal, 6(1), 28–37. https://doi.org/10.3126/madhyabindu.v6i1.42762

Issue

Section

Articles