ANALISIS PERAN AKUNTANSI MANAJERIAL DALAM MENINGKATKAN EFEKTIVITAS PENGAMBILAN KEPUTUSAN MANAJEMEN

Chorrina Clarra Br Meliala; Theresia Mika Kesia Sitorus; Novianti Hutagalung; Veronica D Hutagalung

doi:10.34127/jrakt.v11i1.2444

Authors

Chorrina Clarra Br Meliala Universitas HKBP Nommensen
Theresia Mika Kesia Sitorus Universitas HKBP Nommensen
Novianti Hutagalung Universitas HKBP Nommensen
Veronica D Hutagalung Universitas HKBP Nommensen

DOI:

https://doi.org/10.34127/jrakt.v11i1.2444

Keywords:

Managerial Accounting, Decision-Making, Management Effectiveness, Management Information.

Abstract

Managerial accounting plays a crucial role in providing relevant, accurate, and timely information to support management decision-making processes. This study aims to analyze the role of managerial accounting in enhancing the effectiveness of management decision-making within companies. The research employs a qualitative descriptive approach, utilizing data collection techniques that involve a literature review and the analysis of various scholarly sources regarding managerial accounting practices and managerial decisions. The findings indicate that the implementation of managerial accounting assists management in the processes of planning, controlling, and evaluating organizational performance. Cost information, budget analysis, and performance reports generated through managerial accounting contribute to reducing uncertainty and improving the quality of both strategic and operational decisions. Furthermore, the use of effective managerial accounting information systems can enhance organizational efficiency and corporate competitiveness within a dynamic business environment. This study demonstrates that managerial accounting plays a significant role in improving the effectiveness of management decision-making by providing relevant information that supports the achievement of organizational goals.

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