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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Debby Mutiara Sirgar
Universitas Negeri Medan
Economics, Econometrics & Finance

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Menelusuri Perubahan Biaya Melalui Analisis Perilaku Biaya;Kajian Literatur Naomi Austin Situmorang; Debby Mutiara Sirgar
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i2.379

Abstract

This study aims to analyze and trace changes incosts through cost behavior analysis based on previous research findings. Thestudy uses a literature review method by examining various journals thatdiscuss cost behavior in manufacturing companies, service companies, and smalland medium-sized enterprises (SMEs). The results show that changes in costs areinfluenced by changes in activity levels and the characteristics of each typeof cost. Variable costs tend to change according to activity levels, while fixedcosts remain relatively stable in the short term. In addition, more complexcost behaviors were identified, including semi-variable costs, overhead costs,and sticky costs. Comparisons among the studies show similarities regarding theimportance of cost classification, although differences exist in cost behaviorpatterns across different conditions and types of businesses. Therefore, costbehavior analysis can help trace the type, direction, and causes of costchanges and provide useful information for cost control, planning, anddecision-making.
Co-Authors Naomi Austin Situmorang