Purpose – Management accounting contains several techniques such as total cost of ownership (TCO) that provide necessary information related to supply issues for supplier evaluation and selection purposes. However, it is not clear whether these techniques should be applied along with other evaluation approaches. This paper aims to examine such kind of applicability to provide some insight about...

The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute optimally increasing the income welfare rural communities. Strategic management accounting an approach techniques that can support achievement organizational goals objectives. This research based on contingency theory there isn’t universally applicable approach. strategic n...

Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitabl...