Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)

DOI

10.2991/978-94-6463-146-3_22How to use a DOI?

Keywords

Management Accounting Practices (MAPs); Micro; Small and Medium Enterprises (MSMEs)

Abstract

Management accounting practices are considered as additional knowledge for MSME actors in helping to improve managerial functions, both for financial information and non-financial information. However, its use is considered not optimal. Departing from this, the purpose of this research is to find out the extent of the application of management accounting practices in MSMEs. A total of 28 responses were collected through a survey conducted in MSMEs in the city of Makassar, South Sulawesi Province, in Indonesia. The data were then analyzed using descriptive statistical analysis techniques. The survey yielded a number of findings, including: (1) the MSME costing system in the city of Makassar relatively prioritizes performance costs and calculates costs based on activity, (2) the budgeting system concentrates more on the sales budget and production budget, (3) the performance evaluation system often evaluate sales growth, (4) MSME decision support systems pay more attention to operating income, (5) management accounting strategies rely on life cycle costs and strategic pricing. Therefore, the conclusion of this study explains that the management accounting function is considered to have a very important role and it is agreed that management accounting practices are immediately implemented in MSMEs in the city of Makassar.

Copyright

© 2023 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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TY  - CONF
AU  - Muhammad Husni
AU  - Ahmad Fadhil Imran
AU  - Masdar Ryketeng
AU  - Ratna Ayu Damayanti
PY  - 2023
DA  - 2023/05/29
TI  - Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 216
EP  - 232
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_22
DO  - 10.2991/978-94-6463-146-3_22
ID  - Husni2023
ER  -