Capital Budgeting Practices in Nepali Manufacturing Companies

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DOI:

https://doi.org/10.3126/pycnjm.v4i1.81450

Keywords:

capital budgeting techniques, Nepali manufacturing companies, survey, centralized decisions, discounted model

Abstract

The paper analyses the capital budgeting (CB) techniques and other related practices of Nepali manufacturing companies. Based on the survey conducted in the month of September 2010 in the Kathmandu Valley through a structured questionnaire, the study assessed different aspects of the capital budgeting practices of 40 Nepali manufacturing companies. On the basis of analysis, the study found that CB decisions are largely centralised to the higher rungs of the organisation. It has also shown the Nepali companies shifting towards the increased use of sophisticated, discounted model for the capital budgeting evaluation.

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Author Biographies

Jeetendra Dangol, Public Youth Campus, Faculty of Management, Tribhuvan University, Nepal

Mr. Dangol is Lecturer at Public Youth Campus, Tribhuvan University

Arhan Sthapit, Public Youth Campus, Faculty of Management, Tribhuvan University, Nepal

Mr. Sthapit is Faculty Member at MBS Level at Public Youth Campus, Tribhuvan University

Rameshwor Rajbhandari

Mr. Rajbhandari is freelance researcher,

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Published

2011-08-01

How to Cite

Dangol, J., Sthapit, A., & Rajbhandari, R. (2011). Capital Budgeting Practices in Nepali Manufacturing Companies. PYC Nepal Journal of Management, 4(1), 5–20. https://doi.org/10.3126/pycnjm.v4i1.81450

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Articles