AIS is required by the managers at all levels has to Planning, Controlling and make short term and long term decisions. Short term decision-making needs cost data both fixed and variable costs, Long-term decisions are made by the top-level executives for the future course of action. The managers at various levels are in need of certain type of AIS. And the question that mentions here is how the AIS impact in planning, controlling and decision making managers in four and five-star hotels. Accounting information is not likely to be useful for every decision problem, because it has specific advantages and disadvantages. Managers often consider the management accounting information that is provided as not very useful for decision-making and they would like to have better information