Cost Reduction Strategy In Manufacturing Industries Empirical Evidence From Indonesia

Agustin Fadjarenie · Citra Rachmadani · Deden Tarmidi

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Accounting and Financial Management Accounting and Organizational Management Sustainable Supply Chain Management

Abstract

The COVID-19 pandemic has forced manufacturing industries to be efficient in multiple fields. This study examines the effect of raw material management using Material Flow Cost Accounting and waste cost for Non-Product Output cost on implementing cost reduction strategies. Data was gathered by analyzing annual financial reports as well as sustainability reports. The study finds that organizations can reach efficiency by managing the cost of the raw materials using Material Flow Cost Accounting and Non-Product Output costs when implementing a cost reduction strategy. The research contributes to developing the concept of cost reduction through the Environmental Management Accounting approach, which is still rare in this field, in addition to the traditional method of cost accounting that organizations have carried out to achieve cost efficiency.

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References

2022Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country 2014Material flow cost accounting: a review and agenda for future research 2018Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators 2021Factors influencing environment disclosure quality and the moderating role of corporate governance 2021Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability 2020What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis 2018Legitimacy Theory in Management Accounting Research 2015ISO 14051: A new era for MFCA implementation and research

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