Practices of Capital Budgeting Techniques in Manufacturing Enterprises in Kathmandu

Abstract

The research has been carried out on capital budgeting practices in Manufacturing
Enterprises, Kathmandu district to analyze and evaluate the capital budgeting practices
applied by manufacturing firms. To accomplish the objective, descriptive research is the process
of accumulating facts. The research is to be based on the information of the sample companies
through a structured questionnaire. For the data analysis and interpretation, the percentage
was used according to the nature of the data. The application of CB techniques is useful
only for large types of organizations. Small types of organizations do not want to evaluate
the project by using CB techniques. Most of the manufacturing enterprises get advantages
after the implementation of the CB evaluation techniques. Organizational objectives can be
achieved through effective management and the use of CB techniques. Most of the sample
companies in the Kathmandu district are not foregone profitable investment opportunities
because of some limitations imposed on the size of the capital budget.