Dahal, R.K., Bhattarai, G. and Karki, D. 2020. Management Accounting Techniques on Rationalize Decisions in the Nepalese Listed Manufacturing Companies. Researcher: A Research Journal of Culture and Society. 4, 1 (Dec. 2020), 112–128. DOI:https://doi.org/10.3126/researcher.v4i1.33816.