Penerapan Differential Cost Analysis sebagai Dasar Pengambilan Keputusan Manajerial: Studi Literatur dengan Metode PRISMA

Zulpan Kurniawan; Adzra Fathonah; Kayla Khairunisa; Rifani Akbar Sulbahri

doi:10.30640/ekonomika45.v13i2.6033

Authors

Zulpan Kurniawan Universitas Sriwijaya
Adzra Fathonah Universitas Sriwijaya
Kayla Khairunisa Universitas Sriwijaya
Rifani Akbar Sulbahri Universitas Sriwijaya

DOI:

https://doi.org/10.30640/ekonomika45.v13i2.6033

Keywords:

Accounting Information Systems, Differential Cost Analysis, Management Accounting, Managerial Decision Making, PRISMA

Abstract

This study aims to analyze the application of differential cost analysis as a basis for managerial decision-making through a literature review approach using the PRISMA method. The increasingly competitive business environment requires management to make decisions effectively and efficiently, supported by relevant information. In this context, differential cost analysis serves as an important tool in management accounting, as it provides information regarding differences in costs and revenues among various decision alternatives. The research method employed is a systematic literature review using the PRISMA technique, which includes the stages of identification, screening, eligibility assessment, and inclusion of relevant scientific articles. A total of 11 articles that met the criteria were analyzed to obtain a comprehensive understanding of the application of differential cost analysis in managerial decision-making. The results indicate that differential cost analysis is effectively used in various types of decisions, such as accepting or rejecting special orders, make-or-buy decisions, investment decisions, and additional production decisions. This analysis helps management identify relevant costs, leading to more efficient and profitable decisions. However, its implementation remains suboptimal, particularly in small and medium enterprises, due to limited understanding and inadequate accounting information systems. Therefore, improving knowledge and the application of management accounting is necessary to maximize the use of differential cost analysis in supporting managerial decision-making.

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