Open AccessAPLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY
Author(s) -
Ria Sandra Alimbudiono
Publication year - 2019
Publication title -
akuntansi dan teknologi informasi
Language(s) - English
Resource type - Journals
eISSN - 2614-8749
pISSN - 1412-5994
DOI - 10.24123/jati.v7i1.1933
Subject(s) - activity based costing , profitability index , cost accounting , product (mathematics) , business , life cycle costing , product cost management , management accounting , target costing , computer science , process management , product lifecycle , operations management , new product development , marketing , accounting , economics , finance , geometry , mathematics
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.