ABSTRACT : Companies need strategy to survive in a competitive environment, however, it is not easy to formulate and implement good strategy. It takes long difficult process and most of the time, it is costly. The aim of this research is to provide analysis on how budget become one of obstacle in strategy implementation. This research uses qualitative descriptive and choose a case study design to get a deeper understanding. The result shows that it is not enough for company to plan only strategic expenditure but It is also crucial for company to plan strategic income, so that company can weigh the cost and benefit of implementing a new strategy.

KEYWORDS – Budget, Revenue Planning, Strategic Expenditure, Strategy Implementaton, Strategy Planning