Strategic Management Accounting in Distribution Business: A Case Study

Putu Rany Wedasuari (), Ni Nyoman Aryaningsih and Ni Komang Urip Krisna Dewi
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Putu Rany Wedasuari: Politeknik Negeri Bali, Accounting Department
Ni Nyoman Aryaningsih: Politeknik Negeri Bali, Accounting Department
Ni Komang Urip Krisna Dewi: Politeknik Negeri Bali, Accounting Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 194-201 from Springer

Abstract: Abstract Effective financial management is difficult for distribution companies. As a result, every distribution company needs to manage its finances by selecting the best plan. However, having the correct plan by itself is insufficient because the alignment of the strategy with the accounting instruments used is a significant determinant of financial performance. Accounting techniques for strategic management are crucial in this context. The purpose of this study is to determine how much strategic management accounting is used by distribution companies. In this work, a case study methodology is combined with a qualitative method. We used the Miles and Huberman model for data analysis. The study’s findings suggest that businesses employ accounting tools for strategic management that are integrated with expenses, performance, and customers. Additional research reveals that there is evidence of cost stickiness behavior in cost calculation, which influences how strategic management accounting is used in businesses. This study advances our understanding of how distribution companies employ strategic management accounting tools to help them make business decisions.

Keywords: Chain Costing; Distribution Business; Strategic Management Accounting; Strategic Price; Value Strategic Costing (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-622-2_22

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DOI: 10.2991/978-94-6463-622-2_22

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