Supply    Chain    Management    covers    all   the    activities    since material  came  from  the  supplier,  then  the  material  was  processed  into semi-finished  products  or  finished  products  until  the product  is distributed  to consumers. To know the performance of the company's Supply Chain, measurement is needed. From these measurements will be obtained result, so good or not good performance of the company's Supply Chain can be seen and can  find  the  weaknesses  of  existing  systems  to  be  repaired.  Given  a good supply chain performance, the performance the company will increasingly focus and provide benefits, whether for the company, suppliers, and consumers. This study used qualitative data. The scope of analysis in this research is related to supply chain management functions in PT Monier Sidoarjo, in the implementation of financial and operational audits. Source data is data obtained directly by the author in the research by conducting  surveys and meetings as well as direct interviews with relevant parties. Research findings stating that in terms of financial, SCM can then be to increase  profits  at the  company,  but companies  need  to conduct  operational checks on the production function, attention and immediate action to factors that cause a lack of efficiency and effectiveness of the production function is the lack of communication  between  the sales and production,  delays in receiving  raw materials,  production  planning  and scheduling  patterns.  Companies  need  to perform the separation function explicitly against a concurrently-a concurrently functions, provide either a separate storage area for raw materials, intermediate goods  and  production  results,  and  conduct  internal  documents  that  are supposed  to  exist  in order  to  improve  the  internal  control  system  and  can provide adequate protection against corporate wealth Organizations need to separate
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