Planiranje troškova u svrhu donošenja odluka zahtijeva od menadžera razumijevanje na koji će način njihove aktivnosti utjecati na ponašanje troškova. U cilju uspješnog obavljanja svoje funkcije menadžeri moraju razumjeti ponašanje troškova, prije svega za potrebe planiranja. Procesom planiranja identificiraju se poželjni rezultati. Planiranje troškova u poslovanju u hotelskim poduzećima pojavljuje se kao zadani poslovni plan ali i kao instrument kontrole efikasnosti poslovanja. Proces planiranja započinje diskusijom o raspoloživom kapacitetu, mogućnostima, problemima te odgovornostima za odstupanja ostvarenih rezultata prethodnog razdoblja po centrima odgovornosti. U okviru ovog rada obrađuje se planiranje prihoda i troškova poslovanja hotelskih poduzeća u okviru jedne godine. Osnova svakog uspješnog poslovanja poduzeća jest postojanje poslovnog plana poduzeća. Profit poduzeća se mora maksimizirati, treba biti maksimalna razlika između prihoda i troškova poslovanja.

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.