Abstract :
This study focuses on analysis benefit sales room rent budget as planning tool and controlling tool to revenue room rent at Bumi Karsa Bidakara Hotel. It attemps to achieve three main purpose: (1) to know that sales budget have been made properly, (2)to know factors which influence in composing sales budget, (3) to know benefit sales room rent budget as planning tool and controlling tool to revenue room rent.
The result of this study stated that Bumi Karsa Bidakara Hotel has been made properly budget, Most of these factors which influence budget composing have been considered, implementation of sales budget as planning tools and controlling tools have been used appropriately
Keywords: sales budget. Hotel, planning tools, controlling tools