Open AccessAnalysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ
Author(s) -
Rani Nursyifa,
Dianila Oktyawati
Publication year - 2022
Publication title -
journal of financial and behavioural accounting
Language(s) - English
Resource type - Journals
ISSN - 2810-014X
DOI - 10.33830/jfba.v1i2.1748.2021
Subject(s) - realization (probability) , covid-19 , pandemic , officer , tourism , business , descriptive statistics , cost analysis , operations research , computer science , engineering , mathematics , statistics , geography , medicine , disease , archaeology , pathology , infectious disease (medical specialty)
This study was conducted at Hotel XYZ, which is a tourism-related services company. This study aims to determine whether the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient. The data used is operational data from Hotel XYZ in 2019 and 2020, supported by information derived from interviews with Hotel XYZ's chief accounting officer. The method is the qualitative descriptive analysis. The technique used for data analysis is the analysis of variance. The results showed that the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient.