Value chains are often used to assess and find suitable techniques to increase competitive advantage. This research uses Value Chain with the aim of analyzing the retail store industry. Retailer becomes the end of distribution activities from producers to End Customers. The object of research used is Game Store and Hobby, this retailer is in the city of Surabaya, Indonesia. Method using descriptive analytic method using primary data from observations and interviews with business owners. From the analysis conducted aims to create one stop shopping that can increase competitive advantage by increasing product variations and staying up to date with market interest in game discs and game consoles as well as various equipment related to the game world both merchandise and accessories. That way customers can easily find the desired product easily in one store. This will increase the interest of a community in the area to do one stop shopping at this store. Increase distributor network to get cheaper prices and improve store appearance, use of technology, and customer service.

Introduction: industrial and household operations mostly produce liquid waste that can harm the environment without further processing or processing. "Bella" Apartment is an apartment building located in one of the big cities in Indonesia, called Surabaya. The waste generated from this building comes from household activities such as toilet waste, laundry waste and kitchen waste. The purpose of this study is to minimize costs and increase the income of business owner. Method: This study used a qualitative descriptive method with 3 informants. Results: based on financial analysis over the past 12 months, the management often complains about the high consumption of water so that the total cost of water paid to the water provider becomes higher and the owner's concern for the environment. water used in public facilities is taken from water sources for washing vehicles, washing clothes and other activities. In this study, the design of the Sewage Treatment Plant will be carried out, calculating the installation costs, the savings that can be obtained so that it can increase revenue, how to process secondary waste and maintenance from the sewage treatment plant, and the implementation of the Reverse Logistics concept in handling waste. Conclusion: reduce the amount of operating costs from electricity and Water costs to increase revenue

Determination of the cost of production is very important considering the benefits ofinformation on the cost of production are to determine the selling price of products, tomonitor the realization of production costs, to calculate periodic income and to determine thecost of inventories of finished products and products in process which are presented in thebalance sheet. In determining the cost of production, two methods can be used, namely thefull costing method and the variable costing method. In the full costing method, all costs arecalculated, both fixed and variable, because one way to control costs is to calculate the costof production to determine the selling price of the product itself. This study aims to determinethe calculation of the cost of production using the Full Costing method. The type of researchcarried out by the researcher is field research or field research, where field research is aresearch conducted at the research location with a qualitative descriptive nature. Datacollection techniques researchers used interviews and documentation. The interviewtechnique in this study used a guided free interview. The source of the data was taken by theowner of the Kanala Chips UMKM and records of the production costs of Kanala ChipsUMKM.