Path: Top Journal Jurnal_Teknologi_&_Manajemen_Informatika 2007

Karakteristik onformasi sistem akutansi managemen dalam pengambilan keputusan

Jurnal Teknologi dan Manajemen Informatika, Volume 5, Nomor 2, Agustus 2007
Journal from JIPTUNMERPP / 2008-08-27 01:17:22
Oleh : Imran Rosman Hambali , Faculty of Information Technology Merdeka University Malang
Dibuat : 2007-08-01, dengan file

Keyword : Customization, interdependence, management accounting system information characteristic

One of Management Accounting System Characteristics remains as important information to assist the management in controlling its activities as well as reducing environmental uncertainty problem to purpuse for company objective. Management Accounting System hereafter constitutes a set of formal procedures and systems using the information to maintain and to provide company activity alternatives. Management accounting produces previous information to support worker, manager and executive in having a better decision. Traditionally, financial information dominates management accounting information, but recent development displays non-financial information playing a determinant role. Management accounting information system represents a system of information providing output through using input in any processes needed to reach certain management objective. Economic environment requires the development of innovatively relevant management accounting practices. Management accounting system appears extended to give a possibility for manager in serving consumer interest and managing company value chain. To develop and maintain their competitive capability demands the managers to emphasize on accounting information to empower fundamental organization objective. In general, management accounting information comes into consideration within specific framework of decision-making or of other decisions. Within decision-making framework, the future information affects several alternatives has been classified into relevant information, possibly in form of differential cost or differential revenue. Customer stands at the position of controlling the business while the company while the company existence remains under customer determination.

Deskripsi Alternatif :

One of Management Accounting System Characteristics remains as important information to assist the management in controlling its activities as well as reducing environmental uncertainty problem to purpuse for company objective. Management Accounting System hereafter constitutes a set of formal procedures and systems using the information to maintain and to provide company activity alternatives. Management accounting produces previous information to support worker, manager and executive in having a better decision. Traditionally, financial information dominates management accounting information, but recent development displays non-financial information playing a determinant role. Management accounting information system represents a system of information providing output through using input in any processes needed to reach certain management objective. Economic environment requires the development of innovatively relevant management accounting practices. Management accounting system appears extended to give a possibility for manager in serving consumer interest and managing company value chain. To develop and maintain their competitive capability demands the managers to emphasize on accounting information to empower fundamental organization objective. In general, management accounting information comes into consideration within specific framework of decision-making or of other decisions. Within decision-making framework, the future information affects several alternatives has been classified into relevant information, possibly in form of differential cost or differential revenue. Customer stands at the position of controlling the business while the company while the company existence remains under customer determination.

Copyrights : Copyright (c) 2008 by Digital Library Universitas Merdeka Malang. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiF
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.