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What is Operational Budgeting in Hospitality about?

The paper discusses the significance of operational budgeting in the hospitality industry, emphasizing its role in financial reporting and management decision-making. It outlines various budgeting methods, including top-down, bottom-up, and zero-based budgeting, and highlights the importance of creating both operating and capital budgets for effective business planning. The authors argue that a well-structured budget allows for continuous performance evaluation and strategic decision-making within hotel man

Author

pato.ferguson

Language

EN