Abstract
This research discusses the process of business coaching in tire selling and car repair workshop, namely Trijaya Ban 83. Business coaching is a training process by coach to coachee in the problems that exist in the SMEs as well as providing solutions and applicable suggestions to existing problems at the SMEs. The objective of this research is to formulate an efficient cost structure on Trijaya Ban 83�s spooring services and to make financial forecast when applying the cost structure. Based on this coaching business process, the variable costs accumulated in the form of incentives in the mechanics� salaries can create higher net income, efficiency in the use of operational machinery, and provide a more stable profit margin when sales are lower. This cost structure calculation can be used in other services� calculations at Trijaya Ban 83. Financial forecasting provides an overview for Trijaya Ban 83�s new fee structure for net profit for the next five years.
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