To build a good business, good knowledge and skills are needed to develop a good business. In Indonesia, this business is dominated by small domestic industries and MSMEs that have not been managed properly. Maggots including fly larvae are high in animal protein. This high protein content has great potential as a supplement for breeding flies and black soldier fish. Uji also contains antifungal and antibacterial substances, so when ingested by fish, it is resistant to diseases caused by bacteria and fungi. Cultivation of maggot community was one of the maggot business communities in Samarinda which was formed by CV. Ahasa Larva Group which produces a lot of maggot for animal feed and organic fertilizer used for maggot (kasgot) from the residue of maggot feed. To be able to develop their business. This company needs insight and skills to build a business. The first step in the business section is the ability to calculate production costs. Preliminary research shows that these entrepreneurs need training because they have no record of how to calculate production costs and lack this insight. The benefits of this training help business actors to design production processes and identify production results and profits