Studi Literatur Sistematis: Analisis Implementasi Kalkulasi Biaya Variabel dalam Akuntansi Manajemen pada Perusahaan Multinasional
DOI:
https://doi.org/10.71417/j-sime.v1i4.428Keywords:
Kalkulasi biaya variabel, studi literatur sistematis, perusahaan multinasional, efisiensi biaya, keberlanjutanAbstract
Penelitian ini bertujuan untuk menganalisis implementasi kalkulasi biaya variabel dalam akuntansi manajemen pada perusahaan multinasional melalui pendekatan studi literatur sistematis (SLR) yang mencakup identifikasi, evaluasi, dan sintesis dari artikel terindeks dari Google Scholar, Scopus, ScienceDirect, serta buku teks yang dipublikasikan antara tahun 2015 hingga 2023. Hasil penelitian menunjukkan bahwa penggunaan analisis margin kontribusi melalui kalkulasi biaya variabel dapat meningkatkan transparansi pengambilan keputusan taktis, seperti penetapan harga dan pengelolaan produksi. Namun, metode ini juga menghadapi berbagai tantangan, termasuk perbedaan regulasi akuntansi antarnegara (SAK dan IFRS), volatilitas harga bahan baku, serta tekanan untuk memenuhi aspek keberlanjutan. Berdasarkan penelitian di berbagai industri seperti manufaktur, farmasi, ritel, dan logistik, diketahui bahwa kalkulasi biaya variabel efektif untuk efisiensi jangka pendek, tetapi kurang fleksibel dalam mengelola biaya strategis jangka panjang seperti investasi teknologi dan kepatuhan lingkungan. Studi ini merekomendasikan pengembangan model hybrid yang menggabungkan kalkulasi biaya variabel dan biaya berbasis aktivitas, serta perlunya pelatihan akuntansi multijurisdiksi dan integrasi teknologi digital seperti ERP dan AI. Dengan demikian, penelitian ini memberikan kontribusi bagi pengembangan sistem biaya yang lebih adaptif dan berkelanjutan dalam menghadapi kompleksitas lingkungan bisnis global yang dinamis.
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