<![CDATA[Every business needs planning to assist management in interpreting the level of profit it wants to earn. This research aims to examine management accounting standards which are useful for owners in making future decisions in order to evaluate the financial performance of the Boedjang Lapoek cafe. The method used is a descriptive method with a case study approach. The research collects company information through interviews and direct observation with the owner of the Boedjang Lapoek cafe, then carries out data analysis. The results of the analysis show that Boedjang Lapoek Cafe has implemented management accounting in its business activities by making decisions based on profit and loss reports. It is known that in May the margin contribution was IDR. 5,616,092. The break-even point is IDR 14,287,838, and the safety margin is IDR. 690.162. However, it is necessary to evaluate that the Boedjang Lapoek Cafe is not optimal in implementing management accounting due to the lack of a team of experts in the field.]]>
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