In the#world of work assessment, it is very important, every organization will develop the best strategy to be able to compete. Especially in improving employee performance. The background to good employee performance is the ability to adapt, having skills that are relevant to the job, and the willingness to continue learning and developing. Thus, companies can achieve brand goals more effectively and efficiently. Similar to other companies, PT. Hilfic also carries out performance assessments of its employees. In this research, employee performance assessment uses a strategy based on Key Performance Indicators (KPI). The aim of this research is to identify factors that influence employee performance, such as motivation, competence, work environment, etc. The method used uses qualitative methods. The research results show that there is a positive and significant influence on employee performance, especially on quality and quantity after the company implemented Key Performance Indicators (KPI) as an assessment of its performance.

In a company increasing productivity is very important. This increase can be done by improving technological innovation. The technology that was redesigned was the roaster machine. The aim of this research is to make machine use and maintenance easier with new designs that may be more user-friendly and more sophisticated control technology or more durable materials that can improve machine performance and longevity. The method used in this research is the Zero One method. The Zero-One method is a decision development method that aims to determine alternatives (criteria). The results of the analysis from this research are to create a machine that can be made in accordance with ergonomic standards for workers, thereby reducing downtime and reducing production cycle times, thereby allowing for increased output without increasing working hours.
 

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

In the manufacturing industry, competition between companies is an inevitable phenomenon along with the spread of businesses in this field. To maintain competitiveness, making the right management policies, including in the calculation of production costs, is crucial. The determination of production costs must be done carefully in order to provide a balanced profit. This study aims to analyze the company's method of calculating production costs with a variable costing approach. The research design is descriptive with the use of quantitative data through secondary data sources. The results showed that the variable costing approach resulted in a fairly low amount of production costs, namely Rp. 6,165,220,371, compared to the company's original calculation of Rp. 6,271,616,917. Thus, calculating the production budget using the variable costing method can be an effective strategy to face competition in the manufacturing industry.