Praktik Akuntansi Manajemen ada UMKM Di Era Digitalisasi

Abstract

PAM stands for Management Accounting Methods. It is a management accounting method that provides business information in the planning, evaluation, control, and decision-making processes, thus helping companies improve their performance. PAM was initially used only for controlling production costs, and this is often referred to as traditional PAM. Its methods include budgeting, cost accounting, inventory management, and others. With its development and the shift of asset investment from tangible to intangible, new methods for management accounting practices have emerged, focusing more on efforts to increase product value to meet consumer needs. This is called contemporary PAM. Its new methods include value-based management, total equity management, environmental management accounting, and others. The difference between traditional and contemporary PAM lies in its sophistication. While traditional PAM did not indicate the presence of technology, contemporary PAM indicates an adaptation to technology.