Cost matters to small and medium enterprises: a study of Malaysia food and beverage manufacturing

This study examines the costs faced by small and medium enterprises (SMEs) involved in food and beverage manufacturing. It investigates the relationship between product value and the costs of producing packaging and related branding. The majority of SMEs in Malaysia have limited funds for product related expenditure. The results from the partial least squares structural equation model (PLS-SEM) show a strong mediation between packaging and...