Peranan sistem pengendalian manajemen dalam mendukung dan menjaga inovasi produk: cerita sukses dan gagal inovasi produk global

Muhammad Ikbal, Finnah Fourqoniah, Lailatul Hijrah

Abstract


Inovasi produk memainkan peran sentral dalam menjaga daya saing perusahaan di era globalisasi, namun banyak yang menghadapi tantangan dalam mengelola dan mempertahankan inovasi mereka. Artikel ini membahas peran Sistem Kontrol Manajemen (MCS) dalam mendukung dan menjaga inovasi produk dari risiko kegagalan. Latar belakang menggarisbawahi pentingnya inovasi produk dan tantangan spesifik yang dihadapi oleh perusahaan. Metodologi ini menggunakan tinjauan literatur untuk mengevaluasi teori dan studi empiris yang terkait dengan MCS dan inovasi produk. Temuan tinjauan literatur mengungkapkan bahwa MCS berkontribusi positif untuk mengukur kinerja, mengelola risiko, dan memberikan umpan balik untuk mendukung inovasi produk, yang diilustrasikan oleh kasus-kasus sukses seperti Amazon dan Netflix. Kasus kegagalan seperti Samsung Galaxy Note 7, New Coke, dan Google Glass menawarkan perspektif tentang risiko yang dihadapi tanpa MCS yang efektif. Diskusi ini menyoroti keterbatasan penelitian dan menyarankan arah untuk studi masa depan. Kesimpulannya, MCS memainkan peran penting dalam mempertahankan inovasi produk, karena kontrol yang efektif, pengukuran kinerja, dan manajemen risiko sangat penting untuk mendukung perusahaan dalam menavigasi kompleksitas pasar yang dinamis. Implikasinya, manajer perusahaan perlu memperkuat MCS mereka untuk memitigasi risiko dan memaksimalkan potensi inovasi produk

Keywords


Inovasi produk; sistem pengendalian manajemen; kegagalan inovasi; risiko kegagalan

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DOI: https://doi.org/10.30872/jakt.v20i4.14193

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