Managing Budgets
介绍酒店如何通过设定各部门预算，将销售增长、成本降低等公司目标转化为具体计划，帮助管理者理解预算对业务各方面的影响。
Most businesses set targets for performance before the start of each financial year. Management may aim to increase sales, reduce costs and increase profits so that over time the organisation is able to raise the return on its capital employed (see Chapter 18). If any of these objectives are to be achieved, plans must be made which will turn these ambitions into reality. The setting of budgets for the functional areas of a hotel, which would include food and beverage, front of house, and accommodation, would enable management to see how the corporate objectives would affect all aspects of the business.