Peran Perilaku Biaya Dalam Meningkatkan Efektivitas Pengambilan Keputusan Manajerial: Kajian Systematic Literature Review
DOI:
https://doi.org/10.58192/ebismen.v5i2.4479Keywords:
Cost Behavior, Managerial Decisions, Systematic Literature Review (LSR)Abstract
Cost behavior is a crucial piece of information in management accounting that serves as a basis for business decision-making. This study aims to analyze the role of cost behavior in improving the effectiveness of managerial decision-making based on previous research findings. The method used is a Systematic Literature Review (SLR) by reviewing national and international articles from 2020–2026 that discuss cost behavior, relevant costs, cost-volume-profit (CVP), activity-based costing (ABC), and managerial decision-making. The results of the study indicate that understanding cost behavior contributes significantly to pricing decisions, cost control, profit planning, make-or-buy decisions, product discontinuation, and increasing operational efficiency. Furthermore, the application of relevant cost analysis, CVP, and ABC can improve the quality of cost information, thus making economic decisions more accurate. However, managerial behavioral factors and weaknesses in the management accounting system still have the potential to lead to cost misinterpretation. This study concludes that understanding cost behavior is an important factor in improving the effectiveness of managerial decision-making and supporting the achievement of organizational profitability.
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