Management Accounting Strategy in Improving Operational Efficiency of Manufacturing Companies in Indonesia

Abstract

This study aims to evaluate management accounting strategies in improving operational efficiency of manufacturing companies in Indonesia. The research approach used is a mixed method, involving a survey of operational managers and in-depth interviews with manufacturing company executives. Questionnaires and structured interview guides were used to gather data. The investigation's findings show that operational efficiency is greatly increased by putting suitable management accounting techniques into practice, such as budget planning, variance analysis, and cost control. The study's conclusion affirms the value of management accounting techniques in assisting Indonesian manufacturing enterprises in improving their operational performance and offers helpful suggestions for future, more successful implementation.