Daftar Isi:
  • This study is prepared to find out the process of drafting a comprehensive budget on sello shoe small medium enterprises which is able to provide alternatives for proper planning in financial decision making. This research type is descriptive research because research is conducted to explain the object unde study by means of a case study approach. The data used in this study are primary data and secondary data. Data collection techniques used were interviews and documentation. The results of this study indicate that sales increased 14.45% from the preious period. This shows that there is a change but has not met the target. Sello shoe small medium enterprises does not pay much attention to marketing systems in developing business.