TAILIEUCHUNG - The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability

The primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. | The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability Uncertain Supply Chain Management 7 2019 145 156 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability Caturida Meiwanto Doktoralinaa and Apollob a Faculty of Economics and Business Post Graduate of Management Universitas Mercu Buana Jakarta Indonesia b Faculty of Economics and Business Post Graduate of Management Universitas Mercu Buana Jakarta Indonesia CHRONICLE ABSTRACT Article history In the current decade with an increase in e-commerce the logistics activities have grown rapidly. Received September 10 2018 However the logistics industry of the Malaysian country is declining as the ranking of this Accepted October 25 2018 industry has shown downfall continuously during the past few years. The decrease in logistics Available online industry performance reduces the contribution in a Gross Domestic Product GDP . Therefore October 27 2018 Keywords to address this issue the primary objective of this study was to examine the role of strategic Strategic management accounting management accounting practices to enhance the profitability of the Malaysian logistics firms. Supply chain profitability Questionnaires were adopted to collect the primary data and they were distributed among the Logistic employees of the logistics companies. All the questionnaires were distributed through area Technology cluster sampling technique. Partial least square PLS structural equation modelling SEM was Information used to analyze the collected data. The results indicate that strategic management accounting Government policy practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics .

• Quản trị kinh doanh
• Strategic management accounting
• Supply chain profitability
• Malaysian logistics firms
• Supply chain outcomes
• Logistic firm profitability
• Managerial accounting
• Lecture Managerial accounting
• Strategic management of costs
• Strategic management
• Improve quality
• A summary of dissertation submitted
• Philosophy in Accounting
• Mediating effect of strategic management accounting practices
• Intellectual capital
• Corporate performance Evidence
• Corporate financial accounting
• Financial accounting
• Cases in strategic management
• Case analysis
• Strategic issues
• Management accounting
• Lecture Management accounting
• Managing resources
• Activity based costing
• Product costing systems
• Budgeting systems
• Purposes of budgeting
• Standard costs
• Direct material
• Flexible budgets
• Standard costs for control
• Financial performance reports
• Transfer pricing
• Financial performance measures
• Return on investment
• Contemporary approaches
• Non financial measures
• Managing costs
• Time for customer value
• Managing suppliers
• Analysing supplier costs
• Graphing cost volume profit relationships
• Sensitivity analysis
• Management accounting retrospect
• Decision making
• Other research thrusts
• Business partners
• Cost accounting
• The budgeting process
• Management control systems
• Divisionalized companies
• Strategic cost management
• Strategic financial decision making
• Dividend policy
• Strategic financial planning
• Short term financial management
• Influential factors
• Business performance
• Medium sized enterprises
• Large sized enterprises
• Business performance financially
• International Journal of Computer Networks and Communications Security
• The role of contingency factors in the implementation
• Strategic management accounting in private universities colleges
• Kopertis Region V of Yogyakarta
• Market orientation
• Management accounting systems
• Accountants’ participation
• Strategic decision making
• Transition market
• Doctoral thesis summary
• Doctoral thesis summary Accountancy
• Factors affecting the application
• Strategic management accounting impact
• Firm performance
• Manufacturing enterprises
• Summary of Doctoral dissertation
• Summary of Doctoral dissertation in Economics
• Strategic management accounting implementation
• Operating performance of manufacturing firms
• Manufacturing firms in Viet Nam
• Cost management accounting
• Activity based management
• Quality cost management
• Profitability analysis
• Tactical decision making
• Basic cost management concepts
• Cost behavior
• A process systems approach
• Capital investment
• Cost management
• Lecture Cost management
• Quản lý chi phí
• Sustainability accounting
• Sustainability management accounting