The global competition in the manufacturing industry has obliged the companies to adopt an efficient and effective business process and adaptability of the company's competitive strategy following the external uncertainty conditions. The competitive strategy should enhance the competitiveness of the company, which is formulated during the strategic planning process. This paper investigates the impact of strategic planning, purchasing strategy, strategic partnership, on operational performance. The research has surveyed, using a questionnaire with a five-point Likert scale, 135 manufacturing companies domiciled in the region of East Java, Indonesia. Data analysis used the PLS technique. The objective of the analysis is to assess the measurement model for validity and reliability. Besides, the analysis also examines six hypotheses developed. The result reveals that all six hypotheses were empirically supported. The manufacturing company's strategic planning influences the purchasing strategy and strategic partnership. The result also shows that purchasing strategy through periodic evaluation of supplier capability, influences the strategic partnership in terms of involvement of suppliers in the business process of the company. Overall, strategic planning, purchasing strategy, and strategic partnership affect operational performance. It was also found that purchasing strategy and strategic partnerships mediate the influence of strategic planning on the performance. The results presented here may facilitate improvements in operational performance in the context of supply chain management. This paper also contributes to the ongoing research in the supply chain management theory.

The main concern of the current empirical research is to examine the role of management accounting techniques in determining the relationship between purchasing and supplier management in the retail sector of Kazakhstan, which during the last four years, has grown significantly. This study is based on the premise that managerial accounting is aligned with many factors such as quality, reliability, and price along with make-or-buy analysis, supplier certifications, value analysis, and certification as well. Besides, planning and sharing of information and holding ethical standards can also be aligned with managerial accounting. Employing a survey-based methodology, the SEM-PLS technique is used as a statistical tool to test the hypothesized relationships and answer the research questions of this study. The findings of the study provide support to the theoretical framework and a ground to examine the hypotheses of the current study. The results reveal that the cost of purchased goods did not represent only the purchasing element but also such factors like quantity and quality of goods and delivery time that can significantly influence any organizational operations. The study reiterates that the basic purpose of managerial accounting with reference to purchasing is the formulation and execution of a purchasing plan for goods with the supporting operation strategies. These findings will be helpful for policymakers and practitioners to understand the issues related to management accounting techniques and determine the relationship between purchasing and supplier management in the retail sector.