Anggaran Komprehensif di Karakter Coffee

This study aims to analyze the preparation and role of a comprehensive budget in supporting the financial feasibility and business sustainability of the character coffee. The method used is budgetary analysis, which includes sales budgets, production budgets, raw material budgets, labor budgets, factory overhead costs, cash budgets, budgeted income statements, and Break Even Point (BEP) analysis. The results show that systematic budget planning helps business owners plan, control, and evaluate operational activities effectively. Sales projections indicate considerable market potential, with target consumers consisting of students, office workers, and the general public, enabling the business to generate sufficient revenue to cover operational costs and earn profits. Cash flow projections are also positive, reflecting the company’s ability to maintain liquidity. BEP analysis shows that the break-even point can be achieved at a realistic sales volume, indicating a relatively low risk of loss. Nevertheless, the business faces risks such as intense competition, fluctuations in raw material prices, and changes in consumer preferences. Therefore, regular budget evaluations, continuous product and service innovation, and disciplined financial management are essential. Overall, the findings indicate that character coffee is financially feasible and has promising prospects for sustainable growth if managed professionally.