Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises

Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique Village Owned Enterprises in Indonesia. Theoretical framework: Information on management accounting strategies has positive impact company performance. BUMDes is one the public agencies that must account toward for such Design/methodology/approach: A quantitative approach with questionnaire as data collection tool created. identify endogenous variables Techniques Besides, exogenous are Deliberate Strategy, Size. Findings: The implementation Village-Owned Indonesia influenced by type while Size no significant effect. Research, Practical & Social implications: provides been implemented Implications Practice, Development consider contingency factors (Deliberate Orientation). results this indicate there support theory. Originality/value: These findings can be used reference Enterprise managers development planning practices order promote achievement organizational goals objectives.