scholarly journals EFEKTIFITAS PENERAPAN STRATEGI MANAJEMEN ACCOUNTING DAN STRATEGI BAURAN PEMASARAN DALAM MENINGKATKAN PANGSA PASAR DAN PROFITABILITAS (STUDI KASUS PT ARNOTT’S INDONESIA)

2019 ◽  
Vol 2 (2) ◽  
pp. 241
Author(s):  
Baharuddin Saga

            Asia crisis in 1997 in 1997 infected many countries arround Asia, and many companies had to have an excelent corporate strategies in order for them to be survived in that tough situation. Those strategies should be continues strategies, which represented all value chain activities both primiry and supporting activities activities within the company. Than that value chain will be a competitive advantage and key success factor for the company because it is a blend of excellent strategies, which has an objective to achieve company goal and to be survived in crisis or in hard situation. PT Arnott Indonesia as subsidiary of multi national company, which is Arnott’s Australian Ltd, the pressure to be survived in biscuit industry is enormous. Thus, the company needs to have excellent strategies in each value chain activities and combine all those strategies into one corporate strategy that can be used to compete with all competitors within rhe biscuit industry. Management accounting and marketing strategies should be integrated and supported onewith each other.In additio,it has to be an activity that controlled all primary activities within Arnott’s Indonesia value chain. In conclusion this article isdisscussed about the role of management acoounting in PT arnott’s Indonesia in supporting company objectives and goals particulary activities thar are related with the marketing      

2015 ◽  
Vol 43 (4) ◽  
pp. 38-46 ◽  
Author(s):  
Joseph Calandro, Jr.

Purpose – The purpose of this paper is to profile how ample cash holdings can serve as a competitive advantage by first mitigating the risk of becoming a forced seller during times of distress, and then positioning a firm to take strategic advantage of forced selling and other forms of distress-generated opportunities. Design/methodology/approach – The author reviews the changing role of cash over time in corporate strategy, and how inadequate cash has caused or contributed to corporate failures. Findings – The findings of this paper, which are supported by historical and contemporary examples, are that ample cash reserves can be a powerful source of comparative advantage. Practical implications – This article supports earlier work published in Strategy & Leadership that shows how Graham-and-Dodd-based analysis is a viable avenue of academic research and a viable method with which to assess and formulate corporate strategic initiatives such as mergers and acquisitions, share buy-backs, risk management and, in this case, the strategic uses of cash. Originality/value – This paper offers leaders and financial executives a practical explanation of how ample cash holdings can serve as a competitive advantage.


Author(s):  
Rui Alexandre R. Pires ◽  
Maria do Céu Gaspar Alves ◽  
Catarina Fernandes

The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.


2018 ◽  
Vol 6 (3) ◽  
pp. 8 ◽  
Author(s):  
Carlos Melo Brito

Universities are increasingly acting as promoters of innovation, economic growth and regional development, a trend that has attracted the attention of both policy makers and researchers. The objective of this paper is to contribute to a deeper understanding of the role of higher education institutions as dynamic promoters of growth and development. The University of Porto is used as a case study to explore how universities can act as innovation ecosystems leaders and integrators. The main contributions of the paper are threefold. First, the case puts in evidence a key success factor: the talent to transform the knowledge produced by universities into valuable solutions for companies and other organisations. Second, links between universities and industry must assume a long-term and relational nature rather than an intermittent and transactional character. Finally, the success of university-based ecosystems depends on the integration of a diversity of actors, resources and competences. This means that a sustainable strategy of innovation and knowledge valorisation requires an approach that fosters both internal and external networking.


2018 ◽  
Vol 5 (1) ◽  
pp. 25
Author(s):  
Sri Pajriah

Penelitian ini bertujuan untuk menganalisis peran sumber daya manusia dalam pengembangan pariwisata budaya di Kabupaten Ciamis. Adapun metode yang digunakan dalam penelitian ini adalah metode penelitian sejarah dalam upaya untuk mendapatkan data dan fakta yang ada di lapangan. Berdasarkan hasil penelitian ini bahwa peran sumber daya manusia sebagai faktor kunci keberhasilan dalam mewujudkan pengembangan pariwisata budaya di Kabupaten Ciamis. Peran SDM sebagai motor penggerak industri pariwisata, pencipta produk industri pariwisata, dan sebagai penentu daya saing industri pariwisata. Hal ini dapat diwujudkan melalui pendidikan pariwisata dan pelatihan pemandu wisata yang harus dimiliki bagi masyarakat khususnya berada di daerah wisata untuk mengembangkan pariwisata budaya di wilayah Kabupaten Ciamis, karena melalui kegiatan tersebut akan lebih meningkatkan mutu, kinerja dan hasil yang diperoleh menjadi lebih baik. Maka, peran SDM sangat menunjang keberhasilan bagi pengembangan pariwisata budaya di Kabupaten Ciamis dengan kompetensi yang dimilikinya, sehingga objek wisata budaya yang ada di Kabupaten Ciamis menjadi tujuan wisata yang lebih menarik dan memiliki keunikan yang kaya akan nilai sejarah dan budaya Galuh serta bermanfaat bagi masyarakat yang berada di daerah wisata sebagai sarana memperoleh penghasilan sehingga kesejahteraan masyarakatpun akan lebih meningkat.Abstract This study aims to analyze the role of human resources in the development of cultural tourism in Ciamis Regency. The method used in this study is a historical research method in an effort to obtain data and facts in the field. Based on the results of this study, the role of human resources as a key success factor in realizing the development of cultural tourism in Ciamis Regency. The role of Human Resources as the driving force of the tourism industry, the creator of tourism industry products, and as a determinant of the competitiveness of the tourism industry. This can be realized through tourism education and must-have tour guide training for the community, especially in tourist areas to develop cultural tourism in the Ciamis Regency area, because through these activities the quality, performance and results obtained will be better. So, the role of Human Resources greatly supports the success of the development of cultural tourism in Ciamis Regency with its competencies, so that cultural tourism objects in Ciamis Regency become more attractive and unique tourist destinations that are rich in Galuh's historical and cultural values and beneficial for communities in tourist areas as a means of earning income so that the welfare of the community will increase.


2021 ◽  
pp. 1-22
Author(s):  
Alice Mah

The marine plastics crisis sparked a wave of corporate interest in the circular economy, a sustainable business model that aims to eliminate waste in industrial systems through recycling, reduction, reuse, and recovery. Drawing on debates about the role of corporations in global environmental governance, this article examines the rise of the circular economy as a dominant corporate sustainability concept, focusing on the flagship example of the circular economy for plastics. It argues that corporations across the plastics value chain have coordinated their efforts to contain the circular economy policy agenda, while extending their markets through developing risky circular economy technologies. These corporate strategies of containment and proliferation represent attempts to “future-proof” capitalism against existential threats to public legitimacy, masking the implications for environmental justice. The paradox of the circular economy is that it seems to offer radical challenges to linear “take-make-waste” models of industrial capitalism, backed by international legislation, but it does not actually give up on unsustainable growth. We need to tackle the plastics crisis at its root, dramatically reducing the global production of toxic and wasteful plastics.


2017 ◽  
Vol 2 (3) ◽  
pp. 243
Author(s):  
Mustika Lukman Arief

<p><em>The method used in this studydescriptive qualitative approach. The data used are primary data obtained through field survey. The object of research are employees of PT. </em><em>Putra </em><em>Mustika Prajasa Cargo (PMPC) Jakarta with a population of 137 people were directly sampled. The sampling technique in this study using census method. Knowledge into a powerful force to win the competition in this knowledge economy era Executives and managers who manage and direct the organization needs the support of information and knowledge in developing corporate strategy and perform better decisions in order to maintain and build a strong competitive edge. How does an organization manage information and knowledge will be a critical success factor to become the market leader. Knowledge that contain experience, intuition, best practices and lessons learned into intangible assets which can be used to achieve the goals and objectives. The management system will process, store, retrieve, communicate and share data, information and knowledge becomes a tool to create value for the organization and shareholders and accelerate the development of culturally appropriate to become a knowledge-based organization. The results showed no major competitive advantage of knowledge, and for a company to be put into practice knowledge management operations. </em></p><p><em>Pengetahuan menjadi kekuatan yang kuat untuk memenangkan persaingan dalam pengetahuan ini ekonomi Eksekutif era dan manajer yang mengelola dan mengarahkan organisasi membutuhkan dukungan informasi dan pengetahuan dalam mengembangkan strategi perusahaan dan melakukan keputusan yang lebih baik dalam rangka untuk mempertahankan dan membangun keunggulan kompetitif yang kuat. Bagaimana sebuah organisasi mengelola informasi dan pengetahuan akan menjadi faktor penentu keberhasilan untuk menjadi pemimpin pasar. Pengetahuan yang mengandung pengalaman, intuisi, praktik terbaik dan pelajaran menjadi aset tak berwujud yang dapat digunakan untuk mencapai tujuan dan sasaran perusahaan. Sistem manajemen pengetahuan satu collect, memproses, menyimpan, mengambil, berkomunikasi dan berbagi data, informasi dan pengetahuan menjadi atool untuk menciptakan nilai bagi organisasi dan pemegang saham dan mempercepat pengembangan budaya yang tepat untuk menjadi organisasi berbasis pengetahuan. </em><em>Paper</em><em> adalah tinjauan literatur yang </em><em>ada pada diskusi masalah</em><em>.</em><em> </em><em> A</em><em>pakah</em><em> keunggulan kompetitif utama pengetahuan? Bagaimana sebuah perusahaan akan menempatkan manajemen pengetahuan dalam praktek? Apakah Praktek manajemen pengetahuan akan menghasilkan keunggulan kompetitif dan mempertahankan itu? Ini</em><em>lah</em><em> isu-isu </em><em>dan fokus </em><em>terkait dari </em><em>tulisan</em><em> ini.</em><em></em></p>


Author(s):  
Fernando José Barbin Laurindo ◽  
Marly Monteiro de Carvalho ◽  
Tamio Shimizu

Information technology (IT) has assumed an important position in the strategic functioning of leading companies in competitive markets (Porter, 2001). Particularly, e-commerce and e-business have been highlighted among IT applications (Porter, 2001). Two basic points of view can be used for understanding the role of IT: the acquisition of a competitive advantage at the value chain and the creation and enhancement of core competencies (Porter & Millar, 1985; Duhan et al., 2001).


2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Atwar Khudhair Majeed Mustafa ◽  
Salma Mansour Saad Al-Rubaie

The research aims to demonstrate the role of integration between the blue ocean strategy and the value chain in achieving competitive advantage through their application in the International Development Bank, as economic units, including banks, face intense competition at the local and international levels within the contemporary work environment, therefore, they had to prepare and implement new strategies that enable them to withstand the challenges imposed by competition in order to maintain and achieve its goals, as technological developments and market changes stemming from changes in the tastes and desires of customers have led to the development of these strategies, including the blue ocean strategy, which derives its name from the concept of blue oceans, which are calm and clear because they are far from the atmosphere of competition. This strategy is implemented through its four dimensions (reduction, exclusion, increase, innovation). Nevertheless, to apply these dimensions, the value chain contributes to the analysis of activities into value-adding and non-value-adding activities, thus applying the dimensions of strategy at the level of each activity in order to achieve value for the economic unit and the customer. Furthermore, the research reached a set of conclusions, the most important of which is the integration between the blue ocean strategy and the value chain, a framework that contributes to reducing and excluding costs for activities that do not add value, in addition to creating advanced banking services for customers that achieve a competitive advantage for the bank.


This chapter focuses mainly on corporate growth strategies and growth modes. The main question is how to create and develop a sustainable competitive advantage for the whole company. The traditional strategic management approach is to consider two different levels of analysis: business and corporate strategy. In fact, both of them represent today the basis for obtaining sustained competitive advantage in particular in dynamic and turbulent markets. A firm competing in domestic and international contexts is often faced with making a choice between three corporate strategies: diversification, specialization, and vertical integration. One of the fundamental problems facing the process of strategy formulation in a company is that the number of potential strategic options is unlimited and in some cases extremely complex. This chapter considers that there are mainly three viable alternatives to implement a growth strategy: internal development (often called “organic growth”), external growth, and cooperation (alliances).


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