Ferreira, LeonorFaria, Ana RitaPrien, Malte Christian Carl2025-05-072025-05-072022-01-202021-12-17http://hdl.handle.net/10362/182683This 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.engManagement accountingSmesGermanyBudgetingHospitalityCovid-19 pandemicmaster thesis203021428