In this COVID Pandemic Era, many SMEs (especially food and beverage sector) must face loss in their business income. This can be because of the lockdown and also the response from citizens that they are not trusting the process in cooking the food or the beverage. As a consultant, especially in accounting area, what is your suggestion for them and also based on the expense and cost calculation, which part that they must aware when they want to forecasting and develop budgets in this COVID Pandemic era? Please explain your