Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 11 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

MANAGERIAL ACCOUNTING AND COST CONCEPTS: A THEORETICAL REVIEW AND ITS APPLICATION IN COST MANAGEMENT OF FOOD AND BEVERAGE MSMEs IN MEDAN CITY (A CASE STUDY OF KEDAI KOPI KAWAN)

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  • Rifqy Habib Ridwan,
  • Rostin Berlina Zega,
  • Iskandar Muda
Rifqy Habib Ridwan
Universitas Sumatera Utara
Rostin Berlina Zega
Universitas Sumatera Utara
Iskandar Muda
Universitas Sumatera Utara
DOI: https://doi.cibangsa.org/DOI-2026-627

Published 2026-10-25

Keywords

  • Managerial Accounting,
  • Cost Behavior,
  • Contribution Margin,
  • Break-Even Point,
  • Opportunity Cost,
  • MSME Sustainability
    • ...More
    Less

How to Cite

MANAGERIAL ACCOUNTING AND COST CONCEPTS: A THEORETICAL REVIEW AND ITS APPLICATION IN COST MANAGEMENT OF FOOD AND BEVERAGE MSMEs IN MEDAN CITY (A CASE STUDY OF KEDAI KOPI KAWAN). (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(11). https://doi.cibangsa.org/DOI-2026-627

Abstract

Effective cost management is a fundamental prerequisite for the financial resilience and long-term economic sustainability of Micro, Small, and Medium Enterprises (MSMEs). This study synthesizes foundational managerial accounting frameworks developed by Garrison, Noreen, and Brewer encompassing cost traceability, cost behavior, and decision-relevant costing and examines their practical operationalization through an empirical case study of a food and beverage (F&B) enterprise in Medan City, Kedai Kopi Kawan. Employing a descriptive single-case study design integrated with quantitative Cost-Volume-Profit (CVP) and Break-Even Point (BEP) modeling, this study reclassifies the enterprise’s operational expenditures across direct, indirect, fixed, variable, and manufacturing overhead components. The empirical findings reveal that at a normalized monthly production volume of 1,000 cups, the business incurs total manufacturing outlays of IDR 8,000,000, yielding a baseline unit Cost of Goods Sold (COGS) of IDR 8,000. At a selling price of IDR 15,000 per cup and a unit variable cost of IDR 5,250, the enterprise generates a unit contribution margin of IDR 9,750 (65% contribution margin ratio). Under the conventional accounting model, the monthly break-even threshold stands at 564 cups (IDR 8,461,538) with a margin of safety of 436 cups (43.6%). Crucially, incorporating previously unrecorded opportunity costs contracts true economic net operating income from IDR 4,250,000 to IDR 1,750,000, elevates the break-even threshold to 821 cups (IDR 12,307,692 or 27 cups/day), and compresses the margin of safety to 179 cups (17.9%). Transitioning from traditional cash-basis reporting to behavioral contribution margin models equips MSME proprietors with accurate visibility into cost drivers and latent economic exposures, enabling calibrated pricing strategies, operational risk mitigation, and sustainable business longevity.
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