• Kopila Upreti (2002–2009) • (2009–present) Parent(s) Govinda Upreti (father) Bhoj Kumari Upreti (mother) Awards National Films Award (2005) Rastriya Nagarik Swarna Samman (2006) Nikhil Upreti or Nikhil Uprety (: निखिल उप्रेती) is a Nepalese actor, film director, producer and martial artist. The biggest film star of 2000s to early 2010s in NepalI cinema, he is enjoys huge mass fan followng in Nepal especially in rural belts of Nepal. Often regarded as one of the greatest Nepali film star and stuntman, his first film was Pinjada, which was released in 2000, in which he jumped off from a seven storied building of manipal hospital without any protection and body double. He had worked in over 200 films, won Best Actor in National Films Award for Hami Tin Bhai.

Cost drivers examples in service industry. The textbook answer defines cost drivers as those factors that determine the overall cost of operations. As an example, in manufacturing the cost drivers may be processing time or number of steps to produce the product. In service, the cost drivers could be the actual ratio of billable to non-billable time. For this example, if the firm multiples total cost by 1.25 (a mark-up of 25% above total cost), then the average price of an audit engagement would be $46,724. Using a cost-driver approach, the firm would still allocate all of the direct costs of the engagements as shown in Table 2. It is likely to continue to become more prevalent in the service industry in the future. Activity-based costing: Theory and practice. In Handbook of Cost Management, edited by B. Brinker, B1-1-B1-33. New York: Warren, Gorham, and Lamont. Activity-based costing for hospitals. Time estimates as cost drivers. Are used as duration drivers to allocate resource costs to activities and cost objects. As the service industry grows in. TRADITIONAL APPROACH TO OVERHEAD. The present cost accounting systems, used almost universally in the United States, were developed over half a century ago.

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He was awarded with Rastriya Nagarik Swarna Samman in 2006. Upreti is well known for doing his own stunts. Some of his highest grossinng movies are Pinjada, Nikhil Dai,, Dhadkan, Bhairav, and Lootera.

After years in Mumbai (home of ), he was scheduled to direct and act in a Hindi movie called Commitment. He made a comeback to Nepalese Film Industry with 'Bhairav' in 2015, which was a commercial hit. After his return to Ktown, he has given five back to back super hit films such as and Lootera. Contents • • • • • • Childhood [ ] Upreti was interested in sports like football () and in his childhood days. After getting a black belt in Karate, he moved to Mumbai to work in different movies as an assistant fight director and a stunt boy. Apart from working in movies, he was also studying acting in which he got a Diploma in acting from Roshan Taneja’s studio, Mumbai.

He likes to mention his work experience as an assistant in ABCL company of. Personal life [ ] Upreti was born on 10 August 1980, to Govinda Upreti and Bhoj Kumari Upreti in Piprabhitta of,. During his childhood days, he was very interested in sports especially in. He completed his education from Birgunj and Kathmandu and moved to Mumbai and worked in different movies as an assistant fight. He also got in acting from Roshan Taneja’s Studio, Mumbai. Similarly, he got special training in action there and got a chance to work as an assistant fight director in ABCL company of Amitabh Bachhan and showed his talent in dozens of films.

In 2002 he got married with Kopila Upreti of Noubise, Dhading after 8 years of successful love story. Career [ ] He started his career from the movie Pijada in 2000, in which he jumped from a building of Manipal Hospital for that movie and it was a superhit. He has more than 45 films with the lead role and regarded as one of the most successful and popular actor in Nepal.

Upreti’s next film was the 2003's another hit movie Maya Ko Jaal. Upreti acted in dozens of films including Nepal’s most popular director ’s Desh and three films from the Indian makers. He was welcomed with the award as a Best Actor in First National Films Award 2005 from the movie title, an Industry Hit. He was also awarded Rastriya Nagarik Sworna Samman in 2006.

As a, he worked in Savadhan, a completely different track movie and it was also a hit. Similarly, he played dual roles—police and criminal in the movie Abhimanyu.

The action star made a comeback after 4 years to the Nepalese Film Industry. His movie Bhairav released on June 5th and was a blockbuster. The movie previously scheduled to release earlier in 2015 was delayed because of the shooting of Lootera.

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