The document announces an online training course via WhatsApp on practical budgeting techniques for hotels. The 4-session course from July 14 to August 14, 2016 provides templates and teaches how to create benchmarks, standard room costs, segmentation reports, budgets with standard ratios, and profit and loss statements for departments. Participants can choose Package A covering sessions 1-3 for Rp1 million or Package B covering all sessions for Rp1.5 million with early bird discounts. Registration is via a downloadable form.