Laba produk versus margin segmen dalam keputusan menghentikan produk: Analisis diferensial dari usaha roti mikro di Manado

Authors

  • Julio Immanuel Handoko Sam Ratulangi University
  • Victorina Z. Tirayoh Sam Ratulangi University
  • I Gede Suwetja Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.526

Keywords:

differential accounting, avoidable cost, product discontinuation, segment margin, opportunity cost, sensitivity analysis, micro enterprise

Abstract

Product-line decisions in micro enterprises are often made from full-cost product profit, even though allocated fixed costs may remain after a product is dropped. This study applies differential accounting information to decide whether JM Bakery, a micro bakery in Manado, Indonesia, should continue or discontinue its lowest-ranked product, Roti Tawar Milk. Using a single-case design with quantitative analysis of 2024 sales and cost records and a semi-structured interview with the owner, we compare continuing and discontinuing the product, classify each cost by avoidability, test the result against alternative avoidability assumptions and allocation bases, and compute the break-even contribution from redeploying the freed capacity. Roti Tawar Milk accounts for 11,63% of units but 5,17% of revenue, and earns Rp426.999 after full allocation. Discontinuing it would remove Rp26.100.000 of revenue but only Rp15.953.371 of avoidable cost, reducing annual profit by Rp10.146.629 (38,88% of its revenue). The result holds under every avoidability scenario and under three allocation bases. Discontinuation would pay off only if the freed capacity generated about 169 additional units of Kue Brownies or Kue Marmer a year, a condition the available data cannot confirm. The findings come from one firm, one year, and one informant, and capacity and demand data were unavailable.

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Published

2026-11-07

How to Cite

Handoko, J. I., Tirayoh, V. Z., & Suwetja, I. G. (2026). Laba produk versus margin segmen dalam keputusan menghentikan produk: Analisis diferensial dari usaha roti mikro di Manado. Manajemen Bisnis Dan Keuangan Korporat, 4(2), 261–275. https://doi.org/10.58784/mbkk.526

Issue

Vol. 4 No. 2 (2026)

Section

Articles

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