An Evaluation of the Application and Relevance of Costing Techniques in services Oriented Organization (a Case Study of Nitel Nepa)
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Abstract on An Evaluation of the Application and Relevance of Costing Techniques in services Oriented Organization (a Case Study of Nitel Nepa)
The aim of the study is to find out the importance of using costing techniques such as standard costing, direct costing, absorption costing etc in the measurement of service oriented organizations. And also to show the extent on the less of these techniques in planning in the organization.
For the purpose of this research, questionnaire and interview method will be used to collect data from the sampled numbers of the organizations. The response will be analyzed with the less of ratios, tables, percentages etc.
After a careful examination of the study, the research revealed that the major problems militating against the use of these techniques in filling major managerial decisions is the mobility of the accounts department of these techniques organization, to prepare different types of the techniques and on time. Based on the findings to be carried out, the researcher will recommend that, the financial accounting system of the organization have to be computerized so that its sub-systems will provide to relevant cost data required by the cost accounting system. And that, its is only when the service oriented organizations practically use these techniques in making decision that its relevance will be assured.
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