ACCOUNTING DEPARTMENT FACULTY OF ECONOMICS ANDALAS UNIVERSITY

Today, the company's performance measurement become very important for management to evaluate the company and planning purposes in the future. Various information has been compiled in order to do work that can be controlled and accounted for. This is done in order to achieve efficiency and effectiveness in all business processes. The development of an increasingly competitive business world led to major changes in the competitive remarkable , production, marketing, human resource management, and the handling of transactions between the company and the customer and the company with another company. Global competition and a sharp contraction causes the profits from the companies that entered the competition level of the world . Only companies that have a level of excellence in the world that is able to satisfy or meet the needs of consumers, able to produce a quality product, and cost effective. The changes are encouraging companies to prepare themselves in order to be accepted in the global environment. This situation forced the management to try to prepare, improve or find new strategies that make the company able to survive and thrive in the competitive world stage. Therefore, management should review the principles that have been used in order to survive and grow in the increasingly fierce competition to be able to produce products and services for the community