Tesis

Use of strategic management accounting by large manufacturing companies in bujumbura / Bellini Munezero

Abstrak
SUMMARY Munezero Bellini. 2022. Use of Strategic Management Accounting by Large Manufacturing Companies in Bujumbura. Thesis. Study Program Accounting. Faculty of Economy and Business Universitas Negeri Malang. Supervisor (I) Dr. Puji Handayati S.E M.M Ak CA CMA. Supervisor (II) Dr. Satia Nur Maharani S.E M.SA Ak. KEYWORDS Strategic Management Accounting Management Controls Manufacturing Companies Strategy Burundi Strategic management accounting as opposed to typical management accounting focuses on the big picture and the long-term health of an organization. Traditional management accounting relied solely on financial performance measurements such as return on investment and profitability to determine a company s growth. Strategic management accounting focuses on both financial and non-financial variables to determine an enterprise s success. The objective of this research is to determine the kind and extent to which strategic management accounting systems are implemented in the manufacturing sector of Bujumbura. Primary data was gathered to attain this goal. This study uses the quantitative approach of data analysis with an aim of investigating a certain population or sample used in this study. The population is all large manufacturing companies (128) both public and private enlisted in the Directory of Burundi Association of Manufacturers and operating within Bujumbura. The Directory is used to choose a sample of 50 firms. To ensure that there was wide representation of the data collected stratified sampling was used to ensure that all sub- sectors were represented. According to the findings of this study significant companies in Bujumbura have primarily embraced strategic management accounting methodologies. Strategic planning and budgeting as well as strategic costing are the most commonly used strategies. Other strategic management accounting strategies such as quality costing and customer accounting do not appear to have been used a lot.

Informasi Detail

DDC

Rt 657.867 MUN u

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2022.

Deskripsi Fisik

i, 59 lembar. : ilus. ; 30 cm

Bahasa

No Reg

00068/RT/23

Edisi

Tesis (Pascasarjana)--Universitas Negeri Malang. 2022

Subjek

1. AKUNTANSI PERUSAHAAN - PERUSAHAAN MANUFAKTUR
2. CORPORATE ACCOUNTING - MANUFACTURING COMPANIES

Pembimbing

1. Dr. Puji Handayati, S.e.ak, M.m.;2. Dr. Satia Nur Maharani, S.e. Msa.

Lampiran Berkas