AKUNTANSI MANAJEMEN DALAM PRESPEKTIF STRATEGI KEUNGGULAN BERSAING
Abstract: Dynamics business
makes strategic outlook as an important paradigm in management accounting.
Contemporary management accounting is ineligible to occupy only the calculation
of costs and decision-making regardless of environmental factors that move
fast. By combining competitive strategy,
management accounting tools are expected
to support the role of strategic choice taken by firm. This article
discusses how far management accounting can play an active role to create a
competitive advantage in the competitive business.
Penulis: Ahmad Fahrudin A
Kode Jurnal: jpakuntansidd1000241