Microenterprise Owners’ Perceptions of Fixed and Variable Cost Management
DOI:
https://doi.org/10.65310/p2ch7617Keywords:
Accounting literacy, Cost management, Fixed costs, Microenterprises, Variable costsAbstract
This study examined microenterprise owners’ perceptions of fixed and variable cost management, focusing on accounting knowledge, expenditure classification, recording practices, and managerial decision-making. A qualitative literature review was conducted using secondary sources obtained from scholarly journal articles, academic books, and relevant publications accessed through Google Scholar and academic journal websites. Data were analyzed descriptively through thematic organization, comparison, and synthesis of existing findings. The analysis addressed owners’ understanding of cost behavior, perceptions of expenditure management, factors associated with accounting practices, and implications for operational decisions. The findings indicated that understanding fixed and variable costs supported expenditure planning, production cost assessment, pricing evaluation, break-even analysis, and profit estimation. However, accounting awareness did not consistently translate into systematic bookkeeping or effective utilization of financial information. Accounting literacy, recording consistency, managerial resources, organizational characteristics, and perceived usefulness were identified as factors associated with cost management practices. The synthesis emphasized that simplified and consistent accounting procedures could provide accessible support for microenterprise financial management. Nevertheless, cost classification alone could not determine business profitability. As a literature-based investigation, the study did not establish causal relationships or directly measure owners’ perceptions. Future empirical research should examine how accounting knowledge and recording practices influence actual managerial decisions.
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