The Role Of Cost Information In Improving The Quality Of Company Decision Making And Selling Price Determination
Keywords:
Cost Information, Managerial Decision Making, Selling Price Determination, Management Accounting, Critical Journal Review
Abstract
This Critical Journal Review (CJR) examines the journal "The Role of Cost Information in Decision-Making: Case Study" published in Annales Universitatis Apulensis Series Oeconomica, Volume 13, Number 2. This journal was selected based on its high relevance to cost management and pricing issues, particularly amidst the post-COVID-19 pandemic economic dynamics that have driven the urgency of cost information system reform at various business entity scales. The purpose of this review is to critically evaluate the journal's strengths, weaknesses, relevance, and contribution to the development of management accounting science, particularly in the Indonesian context. This research uses a literature study approach through a critical review method by comparing the main journal with relevant comparative journals and empirical data from various official agencies. The evaluation results indicate that the journal's main strengths are its strong practical orientation, innovative real-time cost monitoring models, and comprehensive and multidimensional literature review. However, this journal has significant methodological weaknesses, namely the absence of a structured description of the research methodology, limited generalizability due to its single case study basis, and the absence of an explicit discussion of the mechanism for translating cost information into pricing decisions. Theoretically, this paper reinforces the proposition that cost information is the foundation of rational managerial decision-making, while practically offering a cost monitoring model that can potentially be adapted to the context of Indonesian MSMEs. Overall, this paper is a valuable reference but should be viewed as a starting point requiring further development, rather than as a comprehensive and final answer
References
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Putra, A. E. (2020). Analisis Activity Based Costing. Mediasi, 3(1), 28–38.
Restrepo-Morales, J. A., Valencia-Cárdenas, M., & López-Cadavid, D. A. (2024). Interplay Of Customer Satisfaction, Innovation, And Product Quality: Key Determinants Of Company Performance. Journal Of Technology Management And Innovation, 19(2), 28–42.
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Sologia, F. E., Witjaksono, R. W., & Ramadani, L. (2024). Evaluation Of The Successful Implementation Of Enterprise Resource Planning Based On Sap Using The Delone & Mclean Model. International Journal Of Community Service Learning, 8(1), 29–40. Https://Doi.Org/10.23887/Ijcsl.V8i1.75924
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Ticoalu, S. R. (2020). Analysis Of Cost Management Efficiency With The Application Of Activity-Based Management. (Study On Inpatient Services At Yogyakarta City Hospital). Abis: Accounting And Business Information Systems Journal, 8.
Topor, D., Ioana, D., & Puţan, A. (2011). The Role Of Cost Information In Decision-Making. Case Study. Annales Universitatis Apulensis-Series Oeconomica, 13(2), 315.
Vinastri, M. A., Morasa, J., & Pangerapan, S. (2019). Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada Pt. Kerismas Witikco Makmur Factory Bitung. Going Concern : Jurnal Riset Akuntansi, 14(1). Https://Doi.Org/10.32400/Gc.14.1.22474.2019
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Al-Amarneh, A., Yaseen, H., Atta, A. B., & Khalaf, L. (2023). Nexus Between Information Technology Investment And Bank Performance: The Case Of Jordan. Banks And Bank Systems, 18(1). Https://Doi.Org/10.21511/Bbs.18(1).2023.06
Al-Okaily, M. (2021). Assessing The Effectiveness Of Accounting Information Systems In The Era Of Covid-19 Pandemic. Vine Journal Of Information And Knowledge Management Systems, 54(1), 157–175. Https://Doi.Org/10.1108/Vjikms-08-2021-0148
Almeida, A., & Cunha, J. (2017). The Implementation Of An Activity-Based Costing (Abc) System In A Manufacturing Company. Procedia Manufacturing, 13, 932–939. Https://Doi.Org/10.1016/J.Promfg.2017.09.162
Aryee, J., & Hansen, A. S. (2022). De-Politicization Of Digital Systems For Trade Facilitation At The Port Of Tema: A Soft Systems Methodology Approach. Case Studies On Transport Policy, 10(1), 105–117. Https://Doi.Org/Https://Doi.Org/10.1016/J.Cstp.2021.11.009
Azure, J. D.-C., Alawattage, C., & Lauwo, S. G. (2024). Politics Of Fiscal Discipline: Counter-Conducting The World Bank’s Public Financial Management Reforms. Accounting, Auditing & Accountability Journal, 37(4), 1012–1040. Https://Doi.Org/10.1108/Aaaj-04-2022-5761
Baev, A. A., Levina, V. S., Reut, A. V, Svidler, A. A., Kharitonov, I. A., & Grigor’ev, V. V. (2020). Blockchain Technology In Accounting And Auditing. Accounting. Analysis. Auditing, 7(1), 69–79. Https://Doi.Org/10.26794/2408-9303-2020-7-1-69-79
Bernardo, B. M. V., Mamede, H. S., Barroso, J. M. P., & Dos Santos, V. M. P. D. (2024). Data Governance & Quality Management—Innovation And Breakthroughs Across Different Fields. Journal Of Innovation And Knowledge, 9(4). Https://Doi.Org/10.1016/J.Jik.2024.100598
Bhat, M. A., & Khan, S. T. (2023). Determinants Of Accounting Students’ Decision To Pursue Career As Acca-Certified Accountants: A Case Study Of Omani Students. Management & Sustainability: An Arab Review, 2(3), 217–238. Https://Doi.Org/10.1108/Msar-09-2022-0043
Demirkan, S., Demirkan, I., & Mckee, A. (2020). Blockchain Technology In The Future Of Business Cyber Security And Accounting. Journal Of Management Analytics, 7(2), 189–208. Https://Doi.Org/10.1080/23270012.2020.1731721
Deviesa, D. (2019). Management Accounting: Strategic And Practical. Andi.
Ethen, D. Z., Alam, M. J., & De Steur, H. (2024). Unfolding Consumer Purchase Intentions Toward Genetically Modified Rice With Nutritional Benefits In Bangladesh. Outlook On Agriculture, 53(3), 277–290. Https://Doi.Org/10.1177/00307270241259125
Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. Https://Doi.Org/10.23969/Jrak.V12i2.2779
Gao, J. (2019). A Research On The Correlation Between Internal Control Quality And Financial Performance. Iop Conference Series: Materials Science And Engineering, 688(5), 055043. Https://Doi.Org/10.1088/1757-899x/688/5/055043
Haryani, S., Akhdiyat, R., Iqbal, M., Mintarti, S., & Sari, W. I. R. (2023). Implementasi New Public Management (Npm) Badan Kepegawaian Daerah (Studi Kasus Kabupaten B). Proceeding Of National Conference On Accounting & Finance, 330–335. Https://Doi.Org/Https://Doi.Org/10.20885/Ncaf.Vol5.Art38
Heydari, M., & Mohammadzadeh Salteh, H. (2020). The Effect Of Performance Audit Economy, Efficiency And Effectiveness Criteria On The Accountability Level Of Ardebil Province Executive Agencies’ Managers Referred To In Article (5) Of The Civil Service Management. Journal Of Management And Accounting Studies, 6(04), 13–18. Https://Doi.Org/10.24200/Jmas.Vol6iss04pp13-18
Hitka, M., Kucharčíková, A., Štarchoň, P., Balážová, Ž., Lukáč, M., & Stacho, Z. (2019). Knowledge And Human Capital As Sustainable Competitive Advantage In Human Resource Management. Sustainability, 11(18), 4985. Https://Doi.Org/10.3390/Su11184985
Imjai, N., Aujirapongpan, S., & Mahadi, N. (2023). The Interplay Of Digital And Management Accounting Competency To Competitive Performance In The Open Innovation Era: A Case Of Thai Micropreneurs. Journal Of Open Innovation: Technology, Market, And Complexity, 9(4), 100167. Https://Doi.Org/10.1016/J.Joitmc.2023.100167
Jusmani, J., & Putra, A. E. (2020a). Analisis Activity Based Costing Dalam Penentuan Harga Pokok Perusahaan. Jurnal Media Akuntansi (Mediasi), 3(1), 28–38. Https://Doi.Org/10.31851/Jmediasi.V3i1.5218
Jusmani, & Putra, A. E. (2020b). Penerapan Metode Activity Based Costing (Abc) Dalam Penentuan Harga Pokok Produksi Pada Perusahaan Roti Lidya Manado. Jurnal Mediasi, 2(2), 1090–1211.
Kateb, I. (2024). Reporting Lag In The Gcc Region: Exploring The Nexus Of Earnings Management And Ifrs Transition. International Journal Of Accounting & Information Management, 32(4), 685–708. Https://Doi.Org/10.1108/Ijaim-09-2023-0244
Kim, S. K., Min, A., Jeon, C., Kim, T., Cho, S., Lee, S. C., & Lee, C. K. (2020). Clinical Outcomes And Cost-Effectiveness Of Massage Chair Therapy Versus Basic Physiotherapy In Lower Back Pain Patients: A Randomized Controlled Trial. Medicine (United States). Https://Doi.Org/10.1097/Md.0000000000019514
Kusumo, H., Sediyono, E., & Marwata, M. (2019). Analisis Algoritma Apriori Untuk Mendukung Strategi Promosi Perguruan Tinggi. Walisongo Journal Of Information Technology, 1(1), 49. Https://Doi.Org/10.21580/Wjit.2019.1.1.4000
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing Accounting Curricula On Students’ Long-Run Careers: Recommendations For An Integrated Competency-Based Framework For Accounting Education. Issues In Accounting Education, 29(2), 295–317. Https://Doi.Org/10.2308/Iace-50673
Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain Technology: Uninvestigated Issues Emerging From An Integrated View Within Accounting And Auditing Practices. Journal Of Organizational Change Management, 34(2), 462–476. Https://Doi.Org/10.1108/Jocm-09-2020-0264
Marpaung, S., Wibowo, A. P., Setiawan, T., & Suhariono, A. (2026). Strategic Planning, Performance Management, And Corporate Budgeting: An Expert Sharing Reflection For Strengthening Bpjs Kesehatan’s Strategic Management System. Journal Of Social And Society Tarombo, 1(1), 31–38. Https://Doi.Org/Https://Doi.Org/10.66784/Jsst.V1i1.11
Mohamed, S. A., Mahmoud, M. A., Mahdi, M. N., & Mostafa, S. A. (2022). Improving Efficiency And Effectiveness Of Robotic Process Automation In Human Resource Management. Sustainability, 14(7), 3920. Https://Doi.Org/10.3390/Su14073920
Panjaitan, L., Simbolon, J. M. A., Mobo, F. D., & Purba, A. A. (2026). The Impact Of Socioeconomic Differences On Multicultural Learning Experiences In School Base: Studies Case Wrong One Elementary School In Indonesia. Journal Of Social And Society Tarombo, 1(1), 1–10. Https://Doi.Org/Https://Doi.Org/10.66784/Jsst.V1i1.1
Parker, L. D., Jacobs, K., & Schmitz, J. (2018). New Public Management And The Rise Of Public Sector Performance Audit. Accounting, Auditing & Accountability Journal, 32(1), 280–306. Https://Doi.Org/10.1108/Aaaj-06-2017-2964
Purba, Y. O., Septiwiharti, D., Rumahorbo, E. S. P., & Marra, E. (2026). Correlation Efficacy Self Academic With Readiness Psychological Student In Face Exam End Of Semester. Journal Of Social And Society Tarombo, 1(1), 11–18. Https://Doi.Org/Https://Doi.Org/10.66784/Jsst.V1i1.2
Putra, A. E. (2020). Analisis Activity Based Costing. Mediasi, 3(1), 28–38.
Restrepo-Morales, J. A., Valencia-Cárdenas, M., & López-Cadavid, D. A. (2024). Interplay Of Customer Satisfaction, Innovation, And Product Quality: Key Determinants Of Company Performance. Journal Of Technology Management And Innovation, 19(2), 28–42.
Shohaieb, D., Elmarzouky, M., & Albitar, K. (2022). The Key Audit Matters And The Audit Cost: Does Governance Matter? International Journal Of Accounting And Information Management, 31(1), 195–217. Https://Doi.Org/10.1108/Ijaim-08-2022-0178
Siskawati, E., Syaputra, H., & Zahara, Z. (2024). The Role Of Collaboration And Digital Technology In Supply Chain Management In Micro Enterprises. Economics, Business, Accounting & Society Review, 3(1), 11–19. Https://Doi.Org/10.55980/Ebasr.V3i1.116
Sologia, F. E., Witjaksono, R. W., & Ramadani, L. (2024). Evaluation Of The Successful Implementation Of Enterprise Resource Planning Based On Sap Using The Delone & Mclean Model. International Journal Of Community Service Learning, 8(1), 29–40. Https://Doi.Org/10.23887/Ijcsl.V8i1.75924
Taqdirul Alim, Zufriah, D., & Muhammad Isnaini Fathoni. (2025). Pengaruh Kepuasan Pelanggan Dan Kualitas Layanan Terhadap Loyalitas Pelanggan Pada E-Commerce Shopee. Jurnal Bisnis, Manajemen, Dan Akuntansi, 12(1), 66–74. Https://Doi.Org/10.54131/Jbma.V12i1.215
Taufiqurrahman, M., & Sitepu, H. (2020). Kewajiban Perusahaaan Dalam Pelaksanaan Tanggung Jawab Sosial (Corporate Social Responsibility). Jurnal Retentum, 2(1), 65–75. Https://Doi.Org/10.46930/Retentum.V2i1.438
Ticoalu, S. R. (2020). Analysis Of Cost Management Efficiency With The Application Of Activity-Based Management. (Study On Inpatient Services At Yogyakarta City Hospital). Abis: Accounting And Business Information Systems Journal, 8.
Topor, D., Ioana, D., & Puţan, A. (2011). The Role Of Cost Information In Decision-Making. Case Study. Annales Universitatis Apulensis-Series Oeconomica, 13(2), 315.
Vinastri, M. A., Morasa, J., & Pangerapan, S. (2019). Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada Pt. Kerismas Witikco Makmur Factory Bitung. Going Concern : Jurnal Riset Akuntansi, 14(1). Https://Doi.Org/10.32400/Gc.14.1.22474.2019
Yulianto, T., & Wibowo, F. A. (2026). Revisiting Divine Sovereignty And Righteous Suffering: A Critical Theological Analysis Of The Book Of Job. Journal Of Social And Society Tarombo, 1(1), 19–30. Https://Doi.Org/Https://Doi.Org/10.66784/Jsst.V1i1.4
Published
2026-07-17
How to Cite
Sianturi, E. M., Saribu, A. D., Situmeang, L. S., Sihotang, D. P. T., Sibatuara, L., Pinem, C. S. B., Manalu, L., & Sitorus, G. (2026). The Role Of Cost Information In Improving The Quality Of Company Decision Making And Selling Price Determination. International Journal of Business and Quality Research, 4(03), 487-511. https://doi.org/10.63922/ijbqr.v4i03.4054
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