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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Azid Sipayung
Mahasiswa
Economics, Econometrics & Finance

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Analisis Biaya-Volume-Laba (CVP) sebagai Penunjang Keputusan Manajerial: Tinjauan Pustaka Sistematis atas Dua Puluh Artikel Azid Sipayung; Felix Mandelson Ompusunggu
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.399

Abstract

This study explores how Cost-Volume-Profit (CVP) analysis supports managerial decision-making, drawing on prior research. Using a Systematic Literature Review (SLR), twenty scholarly articles published between 2015 and 2025 were examined; they address the use of CVP in manufacturing firms, small businesses, and micro, small, and medium enterprises (MSMEs). A thematic analysis was applied to uncover the core concepts, degree of adoption, contributions to managerial decisions, and remaining research gaps. The synthesis indicates that CVP is regarded as a valuable profit-planning tool for pricing, product selection, sales-target setting, and cost control. In MSME case studies, it is typically used to calculate the break-even point, contribution margin, margin of safety, and sales targets. Even so, adoption in practice is still uneven, particularly among small businesses with limited management accounting knowledge or practice. The quality of CVP-based decisions depends on how accurately fixed and variable costs are separated, how well the model's assumptions match actual business conditions, and how capably managers interpret the results. CVP is therefore best used as a decision-support tool alongside other considerations, rather than as the sole determinant.
Co-Authors Felix Mandelson Ompusunggu