Total quality management as technics on strategic management accounting

This article aims to determine the Total Quality Management (TQM) as a technique in management accounting stategis.Tujuan Total Quality Management (TQM) is strategic for customer satisfaction in the long term that is obtained from the information. Quality information is the way to continuous improvement in order to increase the company's financial performance in the long term to increase competitive advantage. Strategic Management Accounting process, gather competitor information, explore opportunities to reduce costs, integrate accounting with emphasis on the strategic position is a great plan of the competition. An overall strategic plan, interrelated and serve as a basis for achieving the target or goal that is superior.