TRANSFORMASI STRATEGI PEMASARAN PT TELKOMSEL: PERGESERAN PARADIGMA AKUNTANSI MANAGEMEN STRATEGIK DARI BERBASIS SUMBER DAYA KE PELANGGAN |
Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana, Salatiga |
This manuscript presents the transformation process in strategic management accounting of PT Telkomsel. Telkomsel has significant changes and inlines with the development of its parent company (PT Telkom). Regulatory changes encourage Telkomsel altered the strategy to achieve competitive advantage. Telkomsel holds the highest market share in the cellular industry in Indonesia, but nevertheless, a tight competition with competitors led to the need for analysis of the value chain on the marketing strategy. Information on the results of the analysis is an assessment of the strategic decisions. Strategic management accounting paradigm has shifted from a resource perspective to customer perspective. |
Marketing Strategy, Strategic Management Accounting, Resources based view, Customer-Based View |
Download Artikel |