2021, Vol. 3, Issue 2, Part A

author(s)
Maria Silvia Avi

abstract
The budget in hotel businesses is becoming increasingly important. This applies to large companies and small hotels. This document must be drawn up in the knowledge that the complexity of the business requires a set of documents that together form the annual hotel planning plan. The correct understanding of each document that makes up the hotel's master budget is an essential step towards improving business management by making managers more aware of the efficiency and effectiveness of their actions and, above all, of the impact that these actions have on financial reporting of the Hotel.