The company must be able to achieve the desired optimal production value in order to obtain the desired profit. Therefore, company management must take correct decision-making actions, one of the decisions that management must take is the decision to make or buy its own production materials, the best decision, namely the one that can reduce costs. The purpose of this research is to determine the best decision for management when making decisions regarding the costs of buying or making their own dimsum by comparing the relevant costs that will be incurred when making their own and buying from suppliers. The method used in this research is a quantitative descriptive method. The results of the relevant cost analysis show that company management is better off choosing to make their own dimsum because the costs incurred are smaller and will save costs and the profits or turnover obtained will be greater.