This study uses a qualitative descriptive approach to analyze the management of business travel budgets at a building materials distribution company. The research focuses on describing the budgeting process, evaluation of budget realization, the effectiveness of validation systems, cost efficiency, and their impact on corporate strategy. Data were collected through in-depth interviews with finance personnel responsible for travel budget recording and reporting, supported by documentation from internal records. The results show that the company implements a systematic and accountable budgeting process based on regional classifications and job levels, achieving a 99.57% realization rate with a 0.43% efficiency gain on accommodation costs, supported by digital reporting systems and strong internal controls. These efficiencies have enhanced the company’s financial flexibility to reallocate funds for strategic initiatives such as innovation, market expansion, and process digitalization, thereby strengthening competitiveness and business sustainability. In conclusion, effective and structured travel budget management reflects fiscal discipline and creates fiscal space to support corporate strategic goals, while cultivating cost awareness and budget responsibility across all organizational levels remains essential for sustainable long-term cost management.