@thesis{thesis,
		author={Sari  Hermina Riski Dian},
		title ={PRAKTIK AKUNTANSI MANAJEMEN PADA USAHA KECIL MENENGAH DI KOTA PALEMBANG},
		year={2015},
		url={http://eprints.ukmc.ac.id/7574/},
		abstract={ASEAN Free Trade Area (AFTA) for small and medium enterprises is still considered a threat because the productivity and competitiveness of small and medium enterprises are still weak. Management accounting aims to provide information to internal parties. This study aims to describe the facts that occurred on some of the tools of management accounting, namely product cost, budgets, cost volume profit analysis, and accounting to small and medium businesses. The population in this study is small and medium enterprises manufacturing based in Palembang. The sampling method using snowball sampling. The respondents amount 57 enterprises. The data were analyzed using descriptive statistics. The results show, the percentage of businesses that do not perform management accounting tools derived from small businesses that have been long-standing. Subsequent research results known that the cost volume profit analysis with operating earnings approach is the most used tool. From this research it is known that a lack of understanding theoretically about management accounting tool causes utilization of these tools is not maximized.


Keywords: product cost, budget, cost volume profit analysis, accounting, small and medium enterprises}
		}