TEKNIK AKUNTANSI MANAJEMEN STRATEJIK : BENCHMARKING

Rini Lestari

Abstract


Makalah ini bertujuan untuk memberikan gambaran tentang penggunaan teknik akuntansi manajemen stratejik – benchmarking. Teknik akuntansi manajemen lanjutan ini akan memungkinkan organisasi untuk mengasimilasi dengan lebih baik praktik bisnis dari pendekatan yang dipertimbangkan.

Sangatlah penting bagi organisasi untuk melakukan praktik manajerial yang baik untuk memperbaiki kinerja, satu langkah di depan dari para pesaingnya. Dengan demikian, seperangkat instrumen jangka panjang seharusnya diperhitungkan dan diterapkan dengan tepat oleh organisasi untuk terus berkembang dengan ukuran manajerial yang kuat.

Kinerja yang lebih baik dari pesaing akan tercapai dengan penggunaan akuntansi manajemen stratejik (AMS) yang menyediakan fungsi-fungsi vital dan kompetitif. Namun demikian, ini seharusnya tidak dibatasi hanya pada satu organisasi saja, karena organisasi lain juga seharusnya memasukkan AMS ke dalam praktik mereka untuk tetap bertahan dan bersaing.

 

Kata Kunci : Akuntansi Manajemen Stratejik; Benchmarking; proses Manajerial


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References


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