Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

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Strategic Management Accounting in Distribution Business: A Case Study

Authors
Putu Rany Wedasuari1, *, Ni Nyoman Aryaningsih1, Ni Komang Urip Krisna Dewi1
1Accounting Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
*Corresponding author. Email: ranywedasuari@pnb.ac.id
Corresponding Author
Putu Rany Wedasuari
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_22How to use a DOI?
Keywords
Chain Costing; Distribution Business; Strategic Management Accounting; Strategic Price; Value Strategic Costing
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_22How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Putu Rany Wedasuari
AU  - Ni Nyoman Aryaningsih
AU  - Ni Komang Urip Krisna Dewi
PY  - 2024
DA  - 2024/12/31
TI  - Strategic Management Accounting in Distribution Business: A Case Study
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 194
EP  - 201
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_22
DO  - 10.2991/978-94-6463-622-2_22
ID  - Wedasuari2024
ER  -