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This study aims to analyze the application of production layouts using product layout models in PD HM Kue Pia Sukabumi Regency. Data analysis methods used are case studies, quantitative and descriptive approaches. The results showed that time management was not optimal in each production line, so that production load imbalances often occurred. Based on the calculation results obtained 6% of time wasted from the production process, due to imbalance production costs. In conclusion, a good productdoi:10.31539/budgeting.v1i2.798 fatcat:soiri4rhtvb4fipn25mftnzd2q