<![CDATA[The existence of micro, small, and medium enterprises (MSMEs) in Indonesia plays an important role in supporting economic growth. To optimize their contribution, efficient cost management is necessary to support increased business revenue. This study aims to examine the effect of production costs and operating costs on the revenue of Ontys Cake, an MSME in Prabumulih City. This study employs a quantitative approach using secondary data for the 2022–2024 period, which are analyzed using multiple linear regression. The results indicate that, partially, production costs do not have a statistically significant effect on revenue, whereas operating costs have a positive and statistically significant effect on revenue. Simultaneously, production costs and operating costs have a statistically significant effect on revenue. The coefficient of determination of 0.844 indicates that 84.4% of the variation in revenue can be explained by these two variables, while the remaining 15.6% is explained by other factors outside the research model. These findings indicate that, within the research model, operating costs have a statistically significant effect on revenue, whereas production costs do not have a statistically significant effect. Therefore, MSME owners are advised to regularly plan, monitor, and evaluate cost allocation, with particular attention to the productive use of operating costs that support business continuity and revenue generation.]]>
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