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The budget setting process of Highgrove Manor Hotel for 2001.

Date Submitted: 01/02/2003 21:21:53
Length: 8 pages (2326 words)
Views: 27322

Looking back at 2000, Highgrove Manor Hotel was exercising a year of declining total occupancy rate and short on revenue. From the data table, it appears that hotel management had over-estimated the amount of money guests who would spend on the bistro, health club, and other income sources. Despite the private room occupancy are stabilized, the hotels still runs short of their total revenue. Increased interest rates of the loaner seem to aggravate that situation. By …

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…Colin Drury (2000), Management and Cost Accounting, fifth edition, The Thomson learning, London. David Ashton, Trevor Hopper and Robert W. Scapens (1995) Issues in Management Accounting, second edition, Prentice Hall, UK. Frank Wood and Alan Sangster (2002), Business Accounting 2, ninth edition, Pearson Education Limited, Essex. Glautier and Underdown (1998), Accounting Theory and Practice, sixth edition, Pearson Education Limited. McLaney, E. and Atrill, P. (2002) Accounting: an introduction, Prentice Hall Europe. Ray H. Garrison (1991) Managerial Accounting, sixth edition, Richard D, Irwin.

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