Pre-Opening Budget v Cashflow model

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Hi,
My company has recently taken on the management / operations of a small hotel on behalf of the owner.
The hotel is currently closed for renovations and will re-open in a few months.
I have been asked to prepare a Cashflow model for the owners, and also to track the pre-opening expenses versus the Pre-Opening Budget that has been approved by the owners.
There are some ongoing operational costs being incurred at the hotel (staff payroll, staff meals, maintenance, utilities etc.)
Then outside of this are the Pre-Opening Budget expenses such as new IT infrastructure, Sales & Marketing activities etc.

My question to you is, should I be trying to 'match' the Cash outflows with the Pre-Opening Budget tracker?

For example, how should I reflect the VAT on purchases, where the gross amount is included in the cash outflows, but only the net amount should be included in the POB?

Also, what about non-cash items such as accruals & prepayments, inventory movements etc.? These items will be recognized in the POB but not the cashflow model, right?

Appreciate your thoughts on this as I am getting confused!

Thanks.
 

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