Management Accounting as a Strategic Decision Making Tool: An Exploratory Study of Growth Strategy Formulation PT Patra Anugrah Bakti

ABSTRACT: Project-oriented family companies are faced with the need to integrate economic information, field experience, project risk, and family value in strategic decision-making. This research aims to examine the use, meaning, and integration of management accounting information in strategic decisions for the growth of PT Patra Anugrah Bakti and describe how the dynamics of the family company are reflected in the process. An interpretive qualitative approach with an exploratory case study design was applied through semi-structured interviews with four key informants, namely the Owner, Director, Finance/Accounting section, and Operational Manager, strengthened by non-participant observation and review of internal company documents. Data was processed through interpretive thematic analysis assisted by NVivo software as an instrument for organizing and tracing data. The results of the study show that information on project costs, cost budget plans, cost realization, margins, cash flows, and receivables were utilized before, during, and after the implementation of the project, and were interpreted along with field experience, market conditions, operational capacity, risks, customer relations, reputation, and business sustainability orientation. The combination underpins related diversification decisions, tender pricing, cost control, and project profitability evaluation. Even if the final authority rests with the Owner, the decision-making process still involves cross-functional considerations, while delays in formal information magnify a temporary reliance on direct communication and practical experience.

KEYWORDS : management accounting, strategic decisions, growth strategies, project-based family companies, information delays