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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Naurah Sidqia Salsabila
Universitas Sriwijaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Systematic Literature Review: Cost-Volume-Profit Analysis of Managerial Decisions in MSMEs Salsa Alfisya Trivani; Naurah Sidqia Salsabila; Azzahra Ramadhany; Nashwa Syahnda; Mukhtaruddin Mukhtaruddin
Formosa Journal of Multidisciplinary Research Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i5.170

Abstract

MSMEs are a pillar of the economy in many developing countries, but often struggle with cost management and profit planning. Cost-Volume-Profit (CVP) analysis can help MSMEs in making business decisions, especially in profit planning, cost control, and sales strategies. Through Systematic Literature Review (SLR), the authors analyzed 16 scientific articles from 2009 to 2024. The results show that CVP improves operational efficiency and managerial capabilities, and helps determine break-even points and contribution margins. However, CVP implementation is still constrained by low financial literacy, inadequate cost recording, and technological limitations. In conclusion, CVP is proven to be effective in supporting the financial management of MSMEs and is feasible to be implemented more widely with the support of training and simple technology.
Co-Authors Azzahra Ramadhany Mukhtaruddin Mukhtaruddin Nashwa Syahnda Salsa Alfisya Trivani