The Tourism Units Performance Control Through the Budget System

The budget elaboration wouldn’t have any impact if the performance hadn’t been explained. This thing is possible by the budget control. The budget’s control purpose is to analyze the deviation between the real costs and the standard costs in order to take corrective actions. Any deviation reported must be useful for the responsible in order to correct his behavior. The calculated deviations mustn’t be exhaustive, they must be focused only over the key elements, that make that area to evolve. The budgets represent an essential component of most managerial control systems. When it is clever managed a budget: imposes the strategic plan and implementation of the plans, offers a reference frame for the performance evaluation, motivates the managers and company employees, promote the coordination and communication between the company’s departments