The impact of organizational characteristics  on the adoption of contemporary cost management techniques by the textile industry in North Macedonia

Srbinoska, Dusica Stevcevska; Stojanova, Monika; Hristova, Snezhana; Mrsik, Jadranka

doi:10.24818/jamis.2020.01003

Cited by 3 publications

(4 citation statements)

References 25 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Strategic ManagementAAccounting berevolusi dari kegagalan metode akuntansi manajemenntradisional guna dapat memberikan informasi yang memungkinkan untuk pimpinan buat memantau pelanggan serta kompetitor secara eksternal (Guilding et al, 2000) dan (Srbinoska et al, 2020). Strategic Management Accounting yaitu proses pengidentifikasian, pengumpulan hingga menganalisis informasi akuntansi dengan tujuan meringankan para pihak manajemen di industri dalam membuat keputusan yang strategis serta mengevaluasi efektivitas dan efesiensi suatu industri.…”

Section: )unclassified

Kinerja Hotel Dari Persepktif Strategic Management Accounting, Lingkungan Bisnis Dan Kualitas Pimpinan

Irwanty

Azmi

Suriyanti

2022

JIQ

View full text Add to dashboard Cite

Performance is an important factor in running a company's operations, because performance is a measure of the success of a business by comparing targets and actual business performance. Growing performance refers to the strategic business plan, especially in the perspective of strategic management accounting, which is expected to guarantee the implementation of organizational goals. The aims of this research is to find out whether strategic management accounting, business environment and quality of leadership can improve hotel performance in Pekanbaru. Sample data were obtained from employees of the accounting department who work in the hotel service industry in Pekanbaru City. The data recapitulation was processed using multiple regression methods. The results of the study show that strategic management accounting influences hotel performance in Pekanbaru. Strategic management accounting can provide important information for business decision making. The dynamic business environment in hospitality companies encourages companies to adapt to environmental uncertainties. The results show that the business environment influences hotel performance. The results also show the importance of leadership quality in hospitality organizations. This is shown in the results that the quality of leadership affects the performance of hotels in Pekanbaru.

show abstract

Section: )unclassified

Kinerja Hotel Dari Persepktif Strategic Management Accounting, Lingkungan Bisnis Dan Kualitas Pimpinan

Irwanty

Azmi

Suriyanti

2022

JIQ

View full text Add to dashboard Cite

show abstract

“…Kontrol manajemen biasanya melibatkan pengukuran yang luas, ini sering dikaitkan dengan kontribusi dari akuntansi (Maciariello dan Kirby, 1994), dan Strategic Management Accounting adalah bagian dari sistem pengendalian manajemen perusahaan (Nixon & Burns, 2012). Strategic Management Accounting berevolusi dari kegagalan teknik akuntansi manajemen tradisional untuk memberikan informasi yang cukup memungkinkan bagi manajer untuk memantau pelanggan dan pesaing secara eksternal (Guilding et al, 2000) dan (Srbinoska et al, 2020).…”

Section: Hasil Uji Asumsi Klasikunclassified

“…Strategic Management Accounting memberikan fokus yang lebih eksternal, jangka panjang, berwawasan ke depan, dan strategis (Guilding et al, 2000) dan (Srbinoska et al, 2020) yang mencakup pelanggan, biaya strategis, pesaing, benchmarking dan pengukuran kinerja terintegrasi, serta penetapan harga dan membuat keputusan strategis (Cadez & Guilding, 2008), (Yuliansyah et al, 2019) dan (Albalaki et al, 2018).…”

Section: Hasil Uji Asumsi Klasikunclassified

Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan

Situmorang

Simanjuntak

2021

JAB

View full text Add to dashboard Cite

The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance. This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least 5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.

show abstract

“…Cooper and Slagmulder (1998) opined that strategic cost management is the application of cost management techniques that simultaneously reduce product cost, enhance firm's performance, and improve firm's competitive position in the market place. Strategic Cost Management (SCM) encompasses numerous cost management techniques such as Activity-Based Costing, Target Costing, Life Cycle Costing, Balance Scorecard, Total Quality Management (TQM), Value Chain Analysis, Early Warning Analysis, and Product-Cycle Approach (Stevcevska, et. al, 2020;Emiaso and Amaechi, 2018;;Mateso-Ronco and Mezquida, 2016;Basu, et.…”

Section: Literature Reviewmentioning

confidence: 99%

Strategic Cost Management Practices and Organizational Performance: A Study of Manufacturing Firms in Nigeria

2020

Glob J Acc Fin

View full text Add to dashboard Cite

There has been a lot of transformation in the manufacturing industry. The manufacturing processes are highly automated, multiple product mix strategies are employed, and the nature of production cost drivers are complex, production costs have increased and market competition has risen due to market globalization. Therefore, the use of the traditional cost management system, such as standard costing and predetermined overhead allocation system in the Nigerian manufacturing industry has proven to be ineffective in product costing, cost management, and decision making. As a result of these developments, it has become necessary to employ more refined product costing techniques of Strategic Cost Management. Some of the Strategic Cost Management methods are Activity-Based Costing, Target Costing, Life Cycle Costing, Balance Scorecard, and Total Quality Management. The implementation of the Strategic Cost Management system has led to improved product costing analysis and decision-making, production efficiency, and improved firm performance and market competitiveness. This study examines the effect of Strategic Cost Management practices on organizational performance of Nigerian manufacturing industry. A survey research design is employed to collect primary data, which are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The study reveals that Strategic Cost Management practices positively impact organizations' performance. Therefore, it is recommended that manufacturing firms still using the traditional costing methods should consider employing the Strategic Cost Management methods to enhance their performance and competitiveness.

show abstract

The impact of organizational characteristics on the adoption of contemporary cost management techniques by the textile industry in North Macedonia

Cited by 3 publications

References 25 publications

Kinerja Hotel Dari Persepktif Strategic Management Accounting, Lingkungan Bisnis Dan Kualitas Pimpinan

Kinerja Hotel Dari Persepktif Strategic Management Accounting, Lingkungan Bisnis Dan Kualitas Pimpinan

Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan

Strategic Cost Management Practices and Organizational Performance: A Study of Manufacturing Firms in Nigeria

Contact Info

Product

Resources

About