Operating Budget Preparation for “Ragam Snack Sukses Jaya Tempe Chips” Business

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, but many still do not have a systematic operational budget so that cost control and profit planning are not optimal. This study aims to compile an operational budget for the Sukses Jaya Variety Snack Tempe Chips Business as a basis for financial planning and control. The study uses a quantitative approach with a descriptive method. The object of the study is the Sukses Jaya Variety Snack Tempe Chips Business in Palembang City with informants consisting of business owners and employees. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using descriptive analysis through the preparation of sales budgets, production, raw materials, direct labor, factory overhead costs, administrative and general costs, cost of goods sold, and profit and loss budgets. The results of the study show that sales projections in 2026 are 17,280 kg with a sales value of Rp950,400,000, a cost of goods sold of Rp719,649,000 or Rp41,646 per kg, and a net profit of Rp225,951,000. In conclusion, preparing an operational budget can produce more structured financial planning, thereby helping MSMEs control costs, estimate profits, and increase the effectiveness of business decision-making