Cost Efficiency and Leadership for Sustainable Food and Beverage MSMEs in Indonesia: A Bibliometric Review

I Komang Fajar Udrayana; Dian Indri Purnamasari; Sujatmika Sujatmika

doi:10.32535/jicp.v9i4.5174

Cost Efficiency and Leadership for Sustainable Food and Beverage MSMEs in Indonesia: A Bibliometric Review

I Komang Fajar Udrayana, Dian Indri Purnamasari, Sujatmika Sujatmika

Abstract

Cost efficiency and cost leadership are crucial for business competitiveness and sustainability, yet their roles in food and beverage (F&B) MSMEs remain underexplored. This study examines research trends, conceptual structures, and gaps related to these strategies through a systematic scoping review and bibliometric analysis of Scopus-indexed publications from 2013 to 2026, following PRISMA guidelines. Of 43 identified documents, 24 met the inclusion criteria. VOSviewer analysis employed keyword co-occurrence, network, overlay, and density visualizations, supported by content analysis. The findings reveal that existing research primarily emphasizes SMEs, supply chains, business performance, profitability, adaptability, and sustainability, particularly in Indonesia. Research trends have shifted toward organizational resilience and sustainability, while cost efficiency and cost leadership remain underrepresented. These findings highlight a significant gap in integrating strategic cost management into F&B MSME sustainability research. The study provides a foundation for future research connecting cost strategies, sustainability, and Strategic Management Accounting within Indonesia's F&B MSME sector

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DOI: https://doi.org/10.32535/jicp.v9i4.5174

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