The implementation of quality control measures in production operations has the potential to greatly enhance the effectiveness of strategic management accounting techniques in large-scale companies. By implementing measures to maintain a high level of product quality and effectively reducing the occurrence of defects, organisations have the opportunity to decrease their production expenses and bolster their standing within the industry. This facilitates the conduct of precise cost analyses and enables more informed investment decisions, thereby enhancing investment efficiency. Hence, the primary objective of this study is to examine the moderating impact of quality control processes on the association between management accounting techniques and investment efficiency within the context of manufacturing firms in Indonesia. A structured, self-administered questionnaire was distributed to a sample of 300 owners and senior managers using a convenient sampling technique. The study employed a cross-sectional research design, which involved collecting data at a single point in time, and utilised a quantitative research approach, focusing on numerical data analysis. The findings from the Partial Least Square (PLS)-Structural Equation Modelling (SEM) analysis reveal that the utilisation of strategic management accounting techniques, such as just in time, target costing, and balanced scorecard, exhibits statistically significant and positive effects on investment efficiency. However, it is important to note that the relationship between target costs and investment efficiency is greatly influenced by quality control. This underscores the crucial role that quality control plays in cost management and the enhancement of efficiency. The level of quality control exhibited by the just-in-time, balanced scorecard, and investment efficiency approaches was found to be relatively insignificant. This study presents noteworthy findings and offers recommendations for Indonesian manufacturing firms to improve their investment efficiency and competitiveness within their distinct market environment. The results of this study enhance our comprehension of the factors that impact investment efficiency and underscore the interplay between quality control and specific management accounting strategies within the manufacturing sector in Indonesia.