加拿大留學推薦：預算管理

加拿大留學推薦：預算管理
預算管理可以被認為是提供績效路線圖的重要因素，同時提供關於預期結果的詳細信息(Mintzberg et al.， 2005)。旅遊經營者可以考慮這些結果，以指導決策達到預期目標。由於旅遊經營者以前瞻性經營而聞名，因此考慮員工或材料要求的需要可以被認為是極其重要的。當預期銷售反映在一個特定時期的預算中，預算成本可以被旅遊運營商考慮為銷售和積壓工作(Hughes和Ballantyne, 2001)。這可以被認為是決定原料需求或工時要求的關鍵。任何公司、商號或團體，如分別向供應商購買個別旅遊零件，並提供組合旅行團，稱為旅行團營辦商。

加拿大留學推薦：預算管理
該旅行團的銷售是根據自己的定價策略，通過中間商或直接面向公眾進行的。從更準確的意義上說，旅行社對提供和履行旅行團所提供的具體服務負有關鍵責任(Eagles, 2002)。他們可以考慮自己提供這些服務，因為有些人可能有自己的長途汽車和卡、住宿和與旅行有關的其他服務，或者可以考慮從任何供應商那裡獲得這些服務。這是旅行社在旅遊產品製造中發揮關鍵作用的關鍵原因。一般來說，我們知道旅遊營辦商提供多種旅行團，以迎合不同類型旅客的需要。儘管旅行社提供的假日套餐大多是由旅行代理商發起銷售的，但一些組織以擁有自己的零售店或直接面向公眾銷售而聞名。

加拿大留學推薦：預算管理

Management of budget can be considered as important for the provision of a road map in delivering performance, while offering information in detail with respect to the expected outcomes (Mintzberg et al., 2005). These outcomes can be considered by tour operators for guiding decisions to the goals desired. As tour operators are well known for looking ahead at the phase of business, the need of considering the requirement of staff or material can be considered as extremely crucial. When expected sales are reflected within a budget for a specific period of time, budgeted costs can be considered by the tour operators for the sales and backlog work (Hughes and Ballantyne, 2001). This can be considered as crucial to determine the needs of raw materials or requirement of labour hours.Any company, firm or organization purchasing individual components of travelling from the suppliers separately, and presenting a combination of package tour is referred to as a tour operator.

加拿大留學推薦：預算管理
The sale of this package tour is done under their own pricing strategy through middlemen or directly to the public. In a more precise sense, tour operators hold the key responsibility to deliver and perform the specific services provided in a package tour (Eagles, 2002). They can consider providing these services on their own as some may be having their own coaches and cards, accommodations and other services related to travelling or can consider obtaining these from any suppliers. This is the key reason as to which tour operator play a crucial role of manufacturing products of tourism. In general, tour operators are known to be offering a number of package tours for catering to the requirements of different types of travellers. Even though holiday packages presented by tour operators are mostly initiated for sale by agents of travelling, some organizations are known for having their own outlets of retail or selling to the public directly.