• Dr. Dhruba Lal Pandey

The main purpose of this study is to examine the costing system of petroleum products in Nepal. Specifically, it aims at measuring the value chain analysis of Nepal Oil Corporation. The study is mostly based on secondary data while primary data is also used to reinforce the results of secondary data analysis. Import and sales, monthly price adjustment, cost charge on chain and government policies from 2003 to the end of 2012 were used in the study. This research comprises both qualitative as well as quantitative nature, so descriptive, analytical and applied research designs are used. In order to define descriptive research design, various types of secondary data are used. Primary data is used for applied research part. Similarly, qualitative data is analyzed by five points Likert. Descriptive research is essentially a fact finding approach relative largely to present and abstracting generalization by the cross section study of the current situation. Analytical approach is followed to parametric and non-parametric test of data. The primary and secondary data has collected to attain the objectives of research from NOC; findings also indicated that Strategic costing system reliability has tested in the analysis and finds that VCC system is more reliable than NOC costing system of NOC. If the NOC apply VCC system, nearly cost of petroleum products decrease by 13% to 17% on different products on comparison with international price. These applications of system reduce the cost of petroleum products and minimize the loss of NOC and burden of government and consumer of petroleum products.

STRATEGIC COSTING IN THE VALUE CHAIN OF PETROLIUM PRODUCTS IN NEPAL

"STRATEGIC COSTING IN THE VALUE CHAIN OF PETROLIUM PRODUCTS IN NEPAL", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 12, page no.401-407, December-2020, Available :http://www.jetir.org/papers/JETIR1701462.pdf

"STRATEGIC COSTING IN THE VALUE CHAIN OF PETROLIUM PRODUCTS IN NEPAL", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 12, page no. pp401-407, December-2020, Available at : http://www.jetir.org/papers/JETIR1701462.pdf