Budget Analysis and Realization as a Management Monitoring Tool in Hotel Le Grande Bali

Putri, Diah Gayatri Utami and Sudiartha, I Ketut and Suta, I Wayan Purwanta (2022) Budget Analysis and Realization as a Management Monitoring Tool in Hotel Le Grande Bali. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the cause of the discrepancy between the budget and its realization at Hotel Le Grande Bali and management actions against the difference that is detrimental and exceeds the tolerance limit. This study uses quantitative research from comparative data on operational budgets and their realization, obtained by conducting interviews, documents and literature studies. The analytical technique used to calculate the difference is the difference analysis technique. The results of this research that are : 1). There is a unfavorable variance in total revenue of Rp13.392.087.488 or 20.84% caused by price and quantity, and then on the total expense occurs a favorable variance of Rp1,237,723,389 or 3,55%, which is caused by the price and / or quantity 2). There are several sections that result in a unfavorable variance that out of management tolerance limits like room revenue section and expense S&M department, so that management necessary an action on that variance. The conclusion in this study, there is a difference between the losses in total revenue and in total expenses there is a beneficial difference. Management needs to take corrective action on the difference that exceeds the management's tolerance limit, which is below or equal to 15% as in the room revenue and expense of the S & M department. So it is better if the operational budget preparer is not only based on the previous year, but also makes an estimate of the company's activities in a certain period of time in the future, so that later they can anticipate significant differences in the future.

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