This study aimecJ t o find out how much the added value and the level of efficiency in the business of tofu manufacturing in Baturaja. The results showed that the added value and level of efficiency in this business was low. The average of added value was Rp. 410.000,00 and the average of efficiency level was 0,53. The low efficiency occurred because each of the intermediate cost was Rp. 1,00 a…