Planning expenses to make decisions requires that managers understand how their activities will affect expense behavior. To achieve successfully accomplishing their functions, managers must understand expense behavior, primarily for the requests of planning. Desirable results are identified through the process of planning. Planning expenses for the business of hotel companies appear as a set business plan, but also as an instrument to control the efficiency of the business. The process of planning starts with the discussion of available capacity, possibilities, issues and responsibilities, by responsibility centers, for the deviations of expected results from previous periods of time. This paper will look into planning income and expenses for the business of hotel companies during one year. The foundation of every successful business from companies is the existence of a business company plan. The profit of the company must maximize. A maximum difference between income and business expenses must be achieved.