{"title":"XYZ酒店在Covid-19大流行之前和期间的成本预算和成本预算实现分析","authors":"Rani Nursyifa, Dianila Oktyawati","doi":"10.33830/jfba.v1i2.1748.2021","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ\",\"authors\":\"Rani Nursyifa, Dianila Oktyawati\",\"doi\":\"10.33830/jfba.v1i2.1748.2021\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":211170,\"journal\":{\"name\":\"JFBA: Journal of Financial and Behavioural Accounting\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-01-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JFBA: Journal of Financial and Behavioural Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33830/jfba.v1i2.1748.2021\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JFBA: Journal of Financial and Behavioural Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33830/jfba.v1i2.1748.2021","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ
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.
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