PERANAN AKUNTANSI BIAYA SEBAGAI ALAT PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN EFISIENSI OPERASIONAL

Abstract

The increasingly competitive business environment requires companies to improve operational efficiency in order to sustain business continuity and achieve long-term objectives. One of the strategic efforts to achieve this goal is the application of cost accounting as a management control tool. This study aims to examine the role of cost accounting as a management control instrument and to analyze its contribution to improving operational efficiency. This research employs a qualitative approach using a literature review method. The data used are secondary data obtained from national scholarly journal articles in the fields of accounting and management. Article selection was conducted purposively based on inclusion criteria, namely articles that discuss cost accounting or management accounting, management control or cost control, and operational efficiency, and that were published within the last five years (2021–2025). Based on these criteria, ten relevant articles were selected and analyzed using content analysis techniques. The results indicate that cost accounting plays an important role as a management control tool through budgeting, standard costing, variance analysis, and the implementation of responsibility accounting. The application of cost accounting helps management control operational costs, minimize inefficiencies, and support more effective managerial decision-making. Furthermore, accurate and relevant cost information contributes significantly to improving operational efficiency and organizational productivity. Therefore, cost accounting not only functions as a cost recording and reporting system but also serves as a strategic instrument within management control systems to support sustainable operational efficiency.