Systematic Literature Review: Cost-Volume-Profit Analysis of Managerial Decisions in MSMEs

Salsa Alfisya Trivani; Naurah Sidqia Salsabila; Azzahra Ramadhany; Nashwa Syahnda; Mukhtaruddin Mukhtaruddin

doi:10.55927/fjmr.v4i5.170

Authors

Salsa Alfisya Trivani Universitas Sriwijaya
Naurah Sidqia Salsabila Universitas Sriwijaya
Azzahra Ramadhany Universitas Sriwijaya
Nashwa Syahnda Universitas Sriwijaya
Mukhtaruddin Mukhtaruddin Universitas Sriwijaya

DOI:

https://doi.org/10.55927/fjmr.v4i5.170

Keywords:

Cost-Volume-Profit (CVP), MSMEs, Profit Planning, Decisions Making, Systematic Literature Review (SLR)

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.

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