Leisure Industry Practice (G182) What is a divisional budget?
Their function is the same as departmental budgets but they refer to divisions of a Leisure organisation (e.g. could be location based such as ‘North West Division’ or with an organisation such as Bannatynes you have their ‘Casino Division’ v ‘Fitness Gyms’ etc.) rather than a department (e.g. marketing). They could record the sales revenue from the division and/or any costs etc. The generic functions and purposes of ‘a budget’ apply and this information can be found easily in business studies text books as well as the new Leisure Studies books that have come on the market.