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ID number:504127
Published: 30.01.2020.
Language: English
Level: Secondary school
Literature: 3 units
References: Not used
Table of contents
Nr. Chapter  Page.
1.  Introduction    4
2.  The characteristics of the sector    5
2.1.  Tourism in Latvia    5
2.2.  The development of tourism in the town Saulkrasti    7
3.  Company loctaion    8
3.1.  Company availability    8
4.  The characteristics of company    9
5.  The characteristics service    10
6.  The company managament and staff    12
7.  Risks and problems    13
8.  Marketing plan    14
8.1.  Client and market situation    14
8.2.  Use of advertising resources in the first year of operation    15
8.3.  Enterprise services sales promotion method    16
9.  The project realization plan    19
10.  Finance plan    20
10.1.  Finance information    20
10.2.  Future strategic plan steps    20
10.3.  Cash flow colculation    22
10.4.  Expenses    28
10.5.  Contribution Margin    29
10.6.  Break Even Point    30
10.7.  Profit and loss statement    33
11.  Ratios for three budget scenarios    34
12.  Conclusion    35
13.  Work Cited    36

Watching from an accounting perspective, the annual design and balance in chosen business is a successful in developed business plan.
The purpose in chosen business is to provide good quality service for tourists in seaside city of Saulkrasti. The highest level standarts will be provided by Hotel ‘’Roxana’’ team.
Budgetary control cycling in 5 steps.
1.Forecasting for the current budget period.
2.Preparing and approving the budget for the next budget period.
3.Measuring actul performance against budget during the budget period.
4.Investigating differences between actual and budgeted performance.
5.Taking corrective action to produce performance as close to budget as possible.

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