PRAKTIK AKUNTANSI MANAJEMEN DALAM MENDUKUNG PROSES PENGAMBILAN KEPUTUSAN TAKTIS (STUDI KASUS PADA PABRIK KARTON SS)
Abstract
Making the right decisions need to be supported with useful information. Useful infromation is information that is relevant, accurate, and timely. Management accounting provides useful information for internal decision making where decision making has an important role in every managerial activities. Tactical decision is part of managerial decision. Tactical decisions in Pabrik Karton SS are the decision about keep or drop product line and accept or reject special order. The purpose of this research is to analyze the decision for Pabrik Karton SS with apply management accounting practice from cost behavior classification, provides income statement in variable costing, relevant cost and benefit analyze, qualitative factor analyze that affect the tactical decision making. This research use qualitative approach. Collecting data in this research is done by observation, interview, and documentation.
The result of this research indicate that the company is better to keep produce the carton number 20 and 25 as long as market demand still stable or not decrease because it can increase the company’s revenue. The company’s decision to accept special order from Jawa Pos is the right decision. For the future, the company still able to accept special oder from Jawa Pos with maximum 1.274 pack special order so that the company could reach the maximum profit.