The result of this study shows the lack of understanding of welding workshop owners related to the calculation of production costs, determining the selling price and financial literacy will have an impact on business continuity. This error – in analyzing costs and selling prices – causes it to be one of the factors of loss or inability to reach the break-even point of production, resulting in a loss and the inability of the company to remain competitive. | Understanding analysis of production cost calculation, determining sell price, and financial literation of industrial businesses continuity in micro, small and medium enterprise (MSME) in city of pekanbaru
