Analisis Pengelolaan Modal Bisnis UMKM Seven Churros

Abstract

One of the main concerns of corporate financial management is how managers make short-term financial decisions known as working capital management. This study aims to determine the company's capital at Seven Churos MSMEs which shows that business capital is not optimal. This is due to the lack of focus on the costs incurred and entered, which can be seen from the sales results obtained by the company's net profit. By using a qualitative descriptive approach, researchers analyzed the capital of the seven Churros SMEs company. The type of research used in this study is qualitative research with a field research approach. Data from observation interviews and documents. Based on the results of the study it can be concluded that the production or operations function is well managed, especially in terms of managing working capital to increase profitability. This can be seen in the selection of technology and facilities that are well run according to standards, the existence of process control, management of working capital for expected profits, management of raw material and finished goods inventory, etc. Handled so that there is always enough to produce according to demand and complete the orders received, the work of production employees is clearly measured, and product quality is controlled.