Changes in the business environment influenced by digitalization, globalization, and market complexity require business owners and professionals to be able to make quick and accurate decisions. Management accounting not only serves as a reporting tool but has evolved into an essential instrument for strategic decision-making, budget planning, cost control, performance analysis, and risk evaluation. Through the book titled Management Accounting: Strategies in Planning and Control. This book is presented as our contribution to providing a comprehensive understanding of the strategic role of management accounting in the everevolving and dynamic business world.

This book is systematically organized, starting from basic concepts, accounting information systems, budgeting systems, cost control, and concluding with case studies and actual practical implementations across various sectors. With an approach based on the latest theories and practical experience, and supplemented by references from credible international literature, we hope this book can be a useful academic reference source for students, lecturers, practitioners, and anyone interested in the field of management accounting.