The Application of management accounting in micro and small enterprise in Bandung and surrounding areas

Abstract

The purpose of this research is to investigate the application of management accounting at Micro Enterprises in Bandung area and to identify the management accounting methods or techniques that is used by Micro Enterprises at Bandung and surrounding areas. This paper spelled out some management accounting theory from management accounting expert. Besides that, some recent research about management accounting in Indonesia and abroad were reviewed. The research found that Micro Enterprises at Bandung and surrounding area have applied management accounting. The application is limited to simple management accounting methods or techniques. Because the respondent of this research were mostly micro and small enterprises at culinary industry so we could not draw a conclusion for Micro and Small Enterprises at Bandung area.