PERANAN AKUNTANSI BIAYA DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL

Abstract

Cost accounting plays an important role for companies in making the right decisions. Cost accounting provides information about the costs incurred by the company, that serves as a foundation for planning, control, and evaluating managerial performance. The research method uses a qualitative approach with a literature study, analyzing various textbooks and journals on cost accounting and managerial decision-making. The study results show that the proper application of cost accounting can help management improve cost efficiency, assess profitability, and determine strategic and operational decision alternatives. Therefore, cost accounting not only functions as a recording tool but also as a support tool for rational managerial decision-making.