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Penerapan Strategic Cost Management Dalam Konsep Pembangunan Kelautan dan Perikanan Menuju Ekonomi Biru di Indonesia.
This study aims to make a better understanding about blue economic existence as a solution for regional development with applying strategic cost management (SCM) in cost calculations which is performed by blue economic managers. Blue economy concept aims to create an environmentally friendly industry, and then it will create an everlasting and sustainable natural resource management. Blue Economy concept is an economic activities relies on local resources managed by local inhabitants, which demands creativity, innovation, efficiency, and effectiveness without leaving any waste so it has common with the application of cost accounting to obtain costs in efficient and effectiveness production. This study use qualitative development approach with observation analysis method and analyzed by three methods of strategic cost management. The object of this research is budidaya udang skala mini empang plastik (BUSMETIK) at Desa Pantai Bakti, Muara Gembong, Bekasi. The technology named BUSMETIK because it used plastic for the space in shrimp ponds. The analysis results proved that belongs to blue economic concept management of local resources in Indonesia is closely linked to the application of cost accounting that makes the costs managed by blue economic managers that can be structured effectively and efficiently.
AKU19/026 | AKU 19/026 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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