An Analysis of Relevant Costs in Managerial Decision-Making at Anggi Laundry, a Micro, Small and Medium-Sized Enterprise (MSME)
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Abstract
Relevant costs and differential accounting information support the evaluation of short-term managerial alternatives. This study examines their application to managerial decision-making at Anggi Laundry, a home-based laundry business. A descriptive quantitative approach with a single-case study design was employed using monthly profit and loss statements from January 2024 to December 2025. Analysis compared revenue, total costs, reported net profit, profit margins, changes in individual cost components, and monthly patterns. Revenue increased from IDR 71.0 million in 2024 to IDR 74.0 million in 2025 (4.2%), while total costs increased from IDR 27.2 million to IDR 29.3 million (7.7%). Reported net profit rose from IDR 43.8 million to IDR 44.7 million (2.1%), while the profit margin declined from 61.7% to 60.4%. Electricity and water accounted for 57.1% of the increase in total costs. Monthly comparisons showed revenue increases only in January, March, and August, whereas costs were higher in 11 of 12 months. These findings highlight the importance of identifying decision-relevant costs when evaluating short-term alternatives. Special-order and make-or-buy concepts provide potential analytical frameworks for such evaluations, although the study does not establish that Anggi Laundry implemented either decision. The findings offer practical guidance for cost monitoring and managerial analysis in small service businesses. However, the statements omit labour costs, rent, and equipment depreciation; consequently, the reported profit does not represent full economic profit.
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