APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY
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 trie...
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| Format: | Article |
| Language: | English |
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Universitas Surabaya FEB, Jurusan Akuntansi
2019-05-01
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| Series: | Akuntansi dan Teknologi Informasi |
| Subjects: | |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/1933 |
| _version_ | 1797952926149246976 |
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| author | Ria Sandra Alimbudiono |
| author_facet | Ria Sandra Alimbudiono |
| author_sort | Ria Sandra Alimbudiono |
| collection | DOAJ |
| description |
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.
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| first_indexed | 2024-04-10T22:54:51Z |
| format | Article |
| id | doaj.art-82c3eac288c24481abde41f55e37e8c3 |
| institution | Directory Open Access Journal |
| issn | 1412-5994 2614-8749 |
| language | English |
| last_indexed | 2024-04-10T22:54:51Z |
| publishDate | 2019-05-01 |
| publisher | Universitas Surabaya FEB, Jurusan Akuntansi |
| record_format | Article |
| series | Akuntansi dan Teknologi Informasi |
| spelling | doaj.art-82c3eac288c24481abde41f55e37e8c32023-01-14T13:59:52ZengUniversitas Surabaya FEB, Jurusan AkuntansiAkuntansi dan Teknologi Informasi1412-59942614-87492019-05-017110.24123/jati.v7i1.1933APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGYRia Sandra Alimbudiono0Universitas Surabaya 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. https://journal.ubaya.ac.id/index.php/jati/article/view/1933ethical judgmentearnings management |
| spellingShingle | Ria Sandra Alimbudiono APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY Akuntansi dan Teknologi Informasi ethical judgment earnings management |
| title | APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY |
| title_full | APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY |
| title_fullStr | APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY |
| title_full_unstemmed | APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY |
| title_short | APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY |
| title_sort | aplikasi konsep akuntansi manajemen dalam blue ocean strategy |
| topic | ethical judgment earnings management |
| url | https://journal.ubaya.ac.id/index.php/jati/article/view/1933 |
| work_keys_str_mv | AT riasandraalimbudiono aplikasikonsepakuntansimanajemendalamblueoceanstrategy |