ANALYSIS OF EXPENSES MANAGEMENT FOR FMCG PRODUCTS

The present study examined the expense management system and evaluated the effectiveness of existing expense management practices through financial analysis. The study confirms that effective expense management is an important factor influencing financial efficiency, profitability, operational performance, and sustainable business growth. Proper control of expenses helps the organization utilize resources efficiently, maintain financial discipline, and support effective managerial decision-making. The analysis of selected financial ratios indicates that the organization maintains a relatively strong profitability position. However, the increase in the Expense-to-Revenue Ratio and the decline in Operating Profit Margin and EBITDA Margin indicate the presence of cost pressures that may affect operating efficiency. The significant contribution of material costs highlights the need for strategic procurement, effective supplier management, inventory control, and improved supply-chain efficiency.

1.                Cheng, Q., Goh, B. W., & Kim, J. B. (2018). Internal control and operational efficiency. Contemporary Accounting Research, 35(2), 1102–1139. 2.                Ismail, N. A., & King, M. (2005). Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems, 6(4), 241–259. 3.                Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems, 1(2), 91–105. 4.                Stoel, M. D., & Muhanna, W. A. (2011). IT internal control weaknesses and firm performance: An organizational liability lens. International Journal of Accounting Information Systems, 12(4), 280–304. 5.                Nicolaou, A. I., & Bhattacharya, S. (2006). Organizational performance effects of ERP systems usage: The impact of post-implementation changes. International Journal of Accounting Information Systems, 7(1), 18–35. 6.                Monteiro, A. P., Vale, J., Leite, E., Lis, M., & Kurowska-Pysz, J. (2022). The impact of information systems and non-financial information on company success. International Journal of Accounting Information Systems, 45, 100557. 7.                Garee, A., Buasri, C., & Rungruang, P. (2024). Internal control that influences performance efficiency of financial, accounting and auditing department of local administrative organization, Songkhla Province. Arts of Management Journal, 8(2), 296–316. 8.                Zahra, A. A. A., & Putra, I. N. W. A. (2024). The influence of enterprise resource planning, accounting information system quality, competence, and internal control on company performance. E-Jurnal Akuntansi, 34(5). 9.                Monteiro, A. P., et al. (2026). Accounting information systems and organizational performance in the cloud computing era: Evidence from SMEs. Sustainability Accounting, Management and Policy Journal, 17(1), 267–299. 10.             Prasetianingrum, S., Basannang, S. M., Lande, A., Sonjaya, Y., & Samori, M. (2026). Enhancing reporting quality through systems, controls, and efficiency. Jurnal Akuntansi.