ABSTRAK
Penelitian ini bertujuan untuk menguji signifikansi antara teknik manajemen danpraktik akuntansi manajemen dalam meningkatkan kinerja perusahaan dengan tigastrategi yang berbeda, yaitu differentiation, low cost, dan combination. Teknikmanajemen mencakup improving existing processes, quality systems,manufacturing systems innovation, integrating systems, team-based structures,dan human resource management policies. Sedangkan, praktik akuntansimencakup traditional techniques, activity-based techniques, balance performanemeasures, employee-based measures, benchmarking, dan strategic planning.Penelitian menggunakan sampel orang yang memiliki pengalaman kerja diperusahaan manufaktur dan menggunakan model persamaan struktural. Hasilnyaterdapat perbedaan kombinasi dari komponen teknik manajemen dan praktikakuntansi manajemen dari ketiga strategi yang berpengaruh terhadap kinerja.

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ABSTRACT
This research aims to test whether significance of management techniques andmanagement accounting practices can improve the performance of the company inthree different strategies, which are differentiation, low cost, and combination.Management techniques include improving existing processes, quality systems,manufacturing systems by innovation, integrating systems, team-based structures,and human resource management policies. While, management accountingpractices include traditional techniques, activity-based techniques, balancesperformane measures, employee-based measures, benchmarking, and strategicplanning. Samples are people who have working experience in manufacturingcompanies, and use structural equation modelling. Results concluded that thereare differences combination of management techniques and managementaccounting practices components for the strategies which have an effect on to theperformance.