Operational Financial Viability of a Family-Run Wet-Cake MSME in Padasuka Village, Bandung Regency
DOI:
https://doi.org/10.70550/sowel.v1i2.309Keywords:
MSME Financial Management, Operational Profitability, Cost Reconciliation, Revenue-Cost Ratio, Sensitivity AnalysisAbstract
This study evaluates the monthly operational financial viability of a family-run wet-cake micro, small, and medium enterprise (MSME) in Padasuka Village, Bandung Regency, Indonesia. A descriptive quantitative single-case design uses owner-reported production, price, and cost data collected in August 2022. The analysis reconciles inconsistent reported profits, distinguishes operating expenditure from investment, and evaluates revenue coverage, a profit-to-cost ratio, unit economics, and explicitly hypothetical cost-and-revenue sensitivity scenarios. The reported production profile comprises 22,500 units per month at IDR 2,000 each, implying IDR 45,000,000 in revenue. Identified monthly expenses total IDR 21,329,673 and yield an estimated operating surplus of IDR 23,670,327, a revenue-to-cost ratio of 2.11, and a profit-to-cost ratio of 1.11. Under a conservative combined scenario of 20% lower revenue and 20% higher raw-material and labour costs, the calculated surplus remains IDR 11,072,327. These figures indicate positive performance only for the reference monthly cost profile; they do not establish long-term investment feasibility. The contribution is a transparent, decision-oriented reconciliation framework for family-run MSMEs with incomplete accounting records
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