STRATEGI COST REDUCTION DALAM NILAI-NILAI KORPORASI PERUSAHAAN - Syarifuddin La Kasse; Ratna Ayu Damayanti (Jurnal Akuntansi Multiparadigma, 2016)
Abstrak: Strategi Holistik Cost Reduction: Memadukan Pendekatan Mekanis dan Sistem. Penelitian ini bertujuan untuk merumuskan suatu konsep strategi cost reduction yang lebih komprehensif. Penelitian dilakukan melalui studi pustaka dengan menggunakan metode analisa deskriptif. Pengumpulan data dilakukan melalui penelusuran berbagai hasil penelitian yang relevan terhadap strategi cost reduction. Hasil temuan menunjukkan, bahwa hampir semua penelitian menempatkan penerapan metode dan teknik manajemen sophisticated sebagai subjek cost reduction. Hasil temuan juga menunjukkan adanya beberapa dampak negatif yang justru kontraproduktif terhadap tujuan strategi cost reduction. Hal tersebut disebabkan konsep strategi yang kurang memperhatikan aspek humanisme.Abstract: A Holistic Strategy of Cost Reduction: Integrating Mechanism and System Approach This research seeks to explore the potential of building a new draft strategy of cost reduction. This study aims to formulate draft strategy of cost reduction. The study was conducted through literature study using descriptive analysis method. Data collected through searches of various relevant research results on cost reduction strategies. The fidings indicate that almost all studies put the application of methods and sophisticated techniques of management as a subject cost reduction. The fidings also showed some negative effects would be counterproductive to the goal of cost reduction strategies. This is due to lack of attention to the concept of the strategy aspect of humanism.