PRAKTIK MANAJEMEN BIAYA PADA MANAJEMEN PUNCAK PADA INDUSTRI MANUFAKTUR
Keywords:
Cost management practices, Manufacturing Industry, Activity-based costing
Abstract
Penelitian beertujuan untuk menguji dan mengevaluasi pengaplikasian praktik manajemen biaya dalam pengurangan biaya dan pengendalian biaya perusahaan manufaktur dan untuk meningkatkan kinerja. Tekanan persaingan dunia membuat perusahaan semakin fokus pada manajemen biaya yang selalu menjadi komponen dasar dari setiap strategi bisnis yang sukses. Praktik manajemen biaya berpengaruh pada kinerja perusahaan manufaktur. Studi ini berfokus pada pemeriksaan praktik manajemen biaya dalam mengurangi dan mengendalikan biaya produksi. Studi ini memberikan kerangka kerja untuk studi selanjutnya yang dapat bekerja dengan kumpulan data yang lebih komprehensif dan mendorong penelitian lebih lanjut tentang praktik manajemen biaya perusahaan manufaktur. Penelitian ini menggunakan metode penelitian campuran menggunakan pendekatan studi kasus deskriptif. Penelitian ini menemukan bahwa penerapan berbagai praktik manajemen biaya seperti penetapan biaya standar, penganggaran, dan analisis varians sudah diterapkan di berbagai perusahaan manufaktur. Studi ini juga menemukan bahwa ada ruang untuk perbaikan di beberapa area seperti penetapan biaya berbasis aktivitas dan penetapan biaya target. Secara keseluruhan, penelitian ini menyimpulkan bahwa praktik manajemen biaya yang efektif sangat penting bagi perusahaan manufaktur untuk tetap kompetitif dan mencapai tujuan.
References
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Sikka, P. (2003) The Role of Offshore Financial Centres in Globalization, Accounting Forum, (27)4, pp. 365-399.
Siyanbola, T. & Raji, G. (2013). The Impact of Cost Control on Manufacturing Industries’ Profitability. International Journal of Management and Social Science Research, (2)4, 2319-4421
Stan, L and Klein, V. (2012). Techniques to reduce costs sustainable quality in the industrial companies. 8th International DAAAM Baltic Conference, Industrial Engineering, 19-21, Tallinn, Estonia
Syverson, C. (2011). What Determines Productivity? Journal of Economic Literature, 49(2), 326-355, http://www.aeaweb.org/articles.php?doi=10.1257/jel.49.2.326
Yin, K. (2003). Case study research design and methods (3rd ed). Sage publication, Thousand Oaks, London, New Delhi.
Abiy, L. (2014). The implication of supply chain management to competitiveness: A case in BGI Ethiopia PLC.
Adebayo, O. Lawrence, I. and Taofeel, A. (2014). Budgetary Control: A Tool for Cost Control in Manufacturing Companies in Nigeria. European Journal of Business and Management, (6)37, ISSN 2222-1905 (Paper) ISSN 2222-2839, WWW.iiste.org
Adeleke, E. (2014). Cost management techniques and performance of Nigerian banks, Unpublished Ph.D. Thesis, Obafemi Awolowo University, Ile-Ife. pp. 61-82.
Adeniyi, A. (2008), An insight into Management Accounting, 4th Edition: El-Toda Ventures Limited.
Adeniji, A. (2011). Organizational climate and job satisfaction among academic staff in selected private universities in southwest Nigeria.
Admasu, S. (2017). Productive Capacity and Economic Growth in Ethiopia. Department of Economic & Social Affairs, (34), ST/ESA/2017/CDP/34.
Agara I.G, (2005), Management Accounting: Effective managerial tool: Igaman Nigeria Publishing, Abuja, Nigeria.
Akeem, L. (2017). Effect of Cost Control and Cost Reduction Techniques in Organizational Performance. International Business and Management, (14)3, pp. 19-26, DOI:10.3968/9686.
Alem, G. (2009). Quality improvement in Ethiopian Garment industries.
Fowzia, R. (2011). Use of Responsibility Accounting and Measure the Satisfaction Levels of Service Organizations in Bangladesh, International Review of Business Research Papers (7)5, Pp. 53-6.
Garrison, R.H., Noreen, E.W. & Seal, W. (2003). Management accounting. Cambridge: McGraw-Hill Education Limited.
Ghanshyam, P. & Radhesham, P. (2016). Cost management practice and firms performance. International Acadamic Journal of Business Manangement, (3)3, 2454-2768.
Hanini, E. (2013). The Extent of Implementing Responsibility Accounting Features the Jordanian Banks, European Journal of Business and Management (5)1, ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Helms. M, Ettkin. L, Baxter. J and Gordon. M, (2005). Managerial Implication of Target Costing, 15(1)
Horngren, C. Datar, S., & Rajan, M. (2012). Cost Accounting: A Managerial Emphasis (14th ed.). Pearson Education, Inc., New Jersey: Pearson /Prentice Hall.
Huang, H. and Zhang, C. (2013). Cost management, a Case study of a gardening firm project.
Jalaee, H. (2012). Advantages of Target Costing in Organization. International Journal of Research in Management, 2(1) 10-18.
Khan, E. (2013). Knowledge Extraction from survey data using neural networks (unpublished).
Koutsoyiannis, A. (1988). Modern microeconomics (LBS edn.). London: Macmillan Education Limited.
Larry, M., & Christopher, J. (2009). Managerial and Cost Accounting. London, United Kingdom.
Lockyer, K. (2000), “Factory and Production”, London, DP Publishers.
Malodia G. (2011). Responsibility accounting (a case study) Lachoo Management Journal, 2(1), 9: 17
Myronenko, Y. (2012). Productivity – measurement and improvement, Stockholm.
Olalekani, L and Tajudeen, N. (2015). Cost Control and Its Impact on the Survival of Nigeria Firms: A Case Study of Nigeria Bottling Company Plc, International Journal of Management, Accounting and Economics, (2)4, ISSN 2383-2126 WWW.ijmae.com.
Oyadonghan, J. & Ramond, L. (2014). The effect of quality cost management on firm profitability. European Centre for Research Training and Development, (2)1, PP 12-26.
Oyerogba, E., Olaleye, M. & Solomon, A. (2014). Cost Management Practices and Firm’s Performance of Manufacturing Organizations. International Journal of Economics and Finance, (6)6, 1916-9728 http://dx.doi.org/10.5539/ijef.v6n6p234
Paramasivan, C.& Subramanian, T. (2008). Financial Management. New age international publishers (p) Limited, New Delhi. www.Newagepubilisher.com
Reiss, G. (1992). “Project Management Demystified: Today’s Tools and Techniques,” London, E & F N Spon,
Sarkar, J., & Yeshmin, F. (2005). Application of Responsibility Accounting. Bangladesh Perspective (The Cost and Management), 33(6), 82-88.
Saunders, Thornhill, and Lewis. (2009). Research Methods for Business Students, 5th Edition, Prentice Hall.
Sikka, P. (2003) The Role of Offshore Financial Centres in Globalization, Accounting Forum, (27)4, pp. 365-399.
Siyanbola, T. & Raji, G. (2013). The Impact of Cost Control on Manufacturing Industries’ Profitability. International Journal of Management and Social Science Research, (2)4, 2319-4421
Stan, L and Klein, V. (2012). Techniques to reduce costs sustainable quality in the industrial companies. 8th International DAAAM Baltic Conference, Industrial Engineering, 19-21, Tallinn, Estonia
Syverson, C. (2011). What Determines Productivity? Journal of Economic Literature, 49(2), 326-355, http://www.aeaweb.org/articles.php?doi=10.1257/jel.49.2.326
Yin, K. (2003). Case study research design and methods (3rd ed). Sage publication, Thousand Oaks, London, New Delhi.
Published
2023-06-27
How to Cite
Kusna Djati Purnama, & Wimber Jerry Panjaitan. (2023). PRAKTIK MANAJEMEN BIAYA PADA MANAJEMEN PUNCAK PADA INDUSTRI MANUFAKTUR . Jurnal Mahasiswa: Jurnal Ilmiah Penalaran Dan Penelitian Mahasiswa, 3(1), 1-26. https://doi.org/10.51903/jurnalmahasiswa.v3i1.660
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