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Budgeting practices in small and medium sized hotels in Germany
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| 1.49 MB | Adobe PDF |
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Resumo(s)
This Work Project investigates the budgeting usage in small and medium-sized German hotels,
as well as the effects of the COVID-19 pandemic on their budgeting practices. This study
examines the change in budgeting practices, using a questionnaire distributed to 67 managers
of the Romantik Hotel chain. Despite the importance and widespread use of budgeting methods
in the hotel industry, research on their application in Germany is limited. Traditional Budgeting
is the preferred method according to the respondents. In addition, the importance of budgets in
hotels lie in their use for controlling, planning, evaluating performance, and coordinating.
Descrição
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Management accounting Smes Germany Budgeting Hospitality Covid-19 pandemic