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  • December 14, 2017
  • David Marks
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Finance And Funding In The Travel And Tourism Sector

Introduction

Finance And Funding In The Travel And Tourism SectorThe aim of this unit is to help learners acquire knowledge, skills and techniques that will assist with management decision-making processes. The unit looks at the importance of costs, volume and profit for management decision making in travel and tourism and the process and analytical skills needed to understand financial information. Thus the majority of this unit considers financial practices at the micro level, ie within a travel and tourism business. However, it also considers issues at the macro level, ie funding arrangements for tourism project development.

The unit is designed for learners working towards a career at the supervisory/management level in the travel and tourism sector. As a result of studying this unit they will gain a basic understanding of financial systems and practices. This unit is not intended to be an in-depth accountancy unit and should be delivered with this in mind.

Aim:

This unit enables learners to gain understanding of costs, volume, and profit, management accounting information, and sources and distribution of funding in travel and tourism, and gain skills to interpret financial accounts.

Learning Outcomes and assessment criteria:

On successful completion of this unit a learner will:

LO1 Understand the importance of costs, volume and profit for management decision making in travel and tourism

1.1 explain the importance of costs and volume in financial management of travel and tourism businesses

1.2 analyse pricing methods used in the travel and tourism sector

1.3 analyse factors influencing profit for travel and tourism businesses

LO2 Understand the use of management accounting information as a decision making tool in travel and tourism businesses

2.1 explain different types of management accounting information that could be used in travel and tourism businesses

2.2 assess the use of management accounting information as a decision-making tool

LO3 Be able to interpret financial accounts to assist decision making in travel and tourism businesses

3.1 interpret travel and tourism financial accounts

LO4 Understand sources and distribution of funding for public and non-public tourism development

4.1 analyse sources and distribution of funding for the development of capital projects associated with tourism

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