Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia

Evi Marlina, Hendri Ali Ardi, Siti Samsiah, Kirmizi Ritonga, Amris Rusli Tanjung


As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through literature review form each attributes simultaneously and according to comprehensive model that integrated each of principles. The study concluded the scheme is compatible and complete each other according to theoretical point of view due to the integrated implementation of the principles and attributes contribute to organization performance improve. We also argue that the scheme is contribute to distribution of strategic costing attribute and exploitation of organization resources. A new management system proposing to the incorporation of strategic costing attributes into the management of higher education organization resources, and some recommendations for practical use are presented.

Full Text:



Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

This journal is licensed under a Creative Commons Attribution 4.0 License.

International Journal of Financial Research
ISSN 1923-4023(Print)ISSN 1923-4031(Online)


Copyright © Sciedu Press

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.