This report provides a detailed overview of financial management within the hospitality industry. It begins by identifying various sources of funding available to businesses, including internal and external options like retained earnings, sales of assets, share issuance, and loans. The report then explores methods for generating income, such as sales promotions, commissions, and subletting. It delves into the elements of cost, differentiating between material, labor, and expenses, as well as fixed, variable, and semi-variable costs. The analysis extends to evaluating stock and cash control methods, including economic order quantity, just-in-time techniques, cash budgeting, and the use of technology. The report includes a trial balance, adjustments, and the process and purpose of budgetary control. Furthermore, it presents a ratio analysis of two theme parks, offering recommendations for management strategies based on the calculated ratios. Lastly, the report examines contribution per product or customer, margin of safety, and short-term management decisions, providing a comprehensive understanding of financial aspects relevant to the hospitality sector.