| The recent data of Nepal Telecom Authority(NTA),a telecom regulatory of Nepal shows that telephone penetration reached to 136 percent and the broadband penetration has just crossed the 56%.It indicates that the voice telephony market in Nepal is already saturated but the data service is yet to expand.Only the state owned telco,Nepal Telecom is remaining number one on the basis of subscriber numbers.In order to ensure the efficient operation of eldest telecom company of Nepal,Nepal Telecom has under gone the organizational restructuring in 2015 A.D.The main aim of this research is to find the effects of NT restructuring on its financial performance.This study involves comparative study of pre-restructuring and postrestructuring financial status of the organization.Based on this study,trend is traced and evaluate the restructuring and recommend ideas for the better performance of the company in Nepali telecom market.Study on the right time and taking relevant actions are highly important to hold the dominant position in this competitive market.This study employs quantitative method of analysis through study of secondary data,quarterly reports,annual reports,internal management report,MIS reports,journals,articles,international trend and qualitative analysis based on face to face interviews with higher and mid-level managers of the company.Current study analyzes the financial performance of last seven years and try to explore the impact of restructuring on this performance to measure the effectiveness of the restructuring of NT.It is shown that the management motivation of organizational restructuring was making fast decisions with creating new business units with clear line of authority and improve efficiency by increasing the profit of the organization.With the help of relevant literature and the comparison of financial performance,mainly profitability of NT before and after restructuring,this study finds the positive effects of the organizational restructuring on the financial performance of NT.It is hoped that this study could add to literature related to the organizational restructuring of the government owned telecom company. |