<![CDATA[Micro-enterprises in the culinary sector face significant challenges in financial management due to limited access to systematic business planning tools. This study aims to identify the cost structure, calculate the break-even point (BEP), determine the minimum sales target to achieve the desired profit, and formulate strategic recommendations based on a cost-volume-profit (CVP) analysis at mot ca phe coffee shop. The research method used a descriptive quantitative approach with primary data collection through in-depth interviews with the business owner. The results indicate that the total fixed costs per month are rp3,975,000, while the average variable cost per cup is rp11,000, and the weighted average selling price is rp22,000. The average contribution margin generated is rp11,000 per cup (50%), with a BEP of 362 cups per month, equivalent to rp7,964,000. With an actual sales volume of 900 cups per month, the business has exceeded the break-even point with a margin of safety of 59.8%, indicating adequate financial resilience. The minimum sales target to achieve a profit of rp2,000,000 per month is 544 cups. This study contributes to the cvp literature for culinary msmes by emphasizing the importance of a systematic approach to cost management and pricing]]>
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