Alimbudiono, Ria Sandra (2008) APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY. Jurnal Akuntansi Dan Teknologi Informasi, 7 (1). pp. 51-62. ISSN 1412-5994
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Abstract
This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfY customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product 's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | ethical judgment, earnings management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Ester Sri W. 196039 |
| Date Deposited: | 28 Nov 2019 08:53 |
| Last Modified: | 28 Nov 2019 08:53 |
| URI: | http://repository.ubaya.ac.id/id/eprint/36815 |
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