1. Discussion O Regardless of small or big business, the role of the accounting system is similar to the business. Is not the main objective in business is making a profit? The point here is financial gain. To calculate the profit, the entrepreneur must have a record of its business activities. O Without records or records of financial activities, the entrepreneur can only estimate the amount of profit earned. Some entrepreneurs not only do not know the exact amount of profit or loss and even did not know immediately whether their business profit or loss. Business profit is considered when there is a surplus of sales and vice versa.

2. Disadvantages if the company did not provide cost accounting O The Company will not have a cost control system with it difficult for management to determine the operations in each department in control and making it difficult to achieve an objective. O Very difficult management decision making to improve the performance and financial decisions of the company in the short term and long term. O The planning process is somewhat less accurate without knowing the information of cost accounting. O It is difficult to make determinations and estimates of the cost of their products.

3. Suggestion 1. Applied Economic-Order-Quantity (EOQ) in ordering inventory. 2. Applied Just-In-Time in making purchasing in small order quantities 3. Role of Internal Audit 4. Monitor control operations on a regular basis through annual evaluation and reporting to top management. 5. Providing adequate internal control structure and effectively located to the top management. Therefore, top management support is very important because this system and control costs.