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The Holiday Company （HC) currently offers travel agency services by giving travel advice a

The Holiday Company (HC) currently offers travel agency services by giving travel advice and making travel bookings for customers who physically visit the offices located in most major towns in the country. However, it is progressively reducing this part of the business while simultaneously trying to achieve a greater proportion of its revenue online.

To help meet this objective, HC is in the process of forming a new business unit to market and sell luxury holidays. The holiday product range marketed by this new business unit will be named Inspirations. It is intended that Inspirations will provide a high quality, bespoke holiday service for discerning clients. HC has decided that this new business unit will have its own mission statement of ‘delivering a high quality service for discerning travellers’. The new managing director of Inspirations has stated that it has an objective of achieving annual revenue of $100m by 2018. This would be approximately 25% of the total forecast revenue for HC that year, but it is expected to represent only about 5% of the total number of holidays sold by HC. The type of holidays offered by Inspirations is already provided by some of HC’s competitors.

Dilip Kharel, the new director of marketing of Inspirations, has stated that the internet should be increasingly used as the main source of marketing and selling the holidays, as ‘the days are almost gone when families visit a ‘high street’ travel agency to plan their holiday; it’s all done now from the comfort of the home’. He believes that potential customers of Inspirations will not want to visit high street travel agencies.

HC currently makes extensive use of traditional marketing techniques, sending out travel brochures containing all of its holidays to potential customers. However, as Dilip has recognised, ‘the problem is that we don’t even know if our customers bother opening these, or if they put them directly into the dustbin.’ These brochures are often produced months in advance, and may advertise holidays which are no longer available. Customers will not discover this until they visit one of the travel agents. The company currently does make some use of targeted emails, but it has been accused of sending spam mail in the past and mass mailing a weekly email of all current holiday offers to everyone registered on its database.

Dilip is keen to embrace the opportunities offered by electronic marketing and believes that Inspirations can benefit greatly by exploiting the principles of intelligence, individualisation, interactivity, integration and independence of location which are central to electronic marketing.

Inspirations will offer holidays in a wide variety of locations, including the Caribbean, Africa and Asia, and plan to offer ‘themed’ trips, such as gourmet food holidays and heritage trips. Different countries may have different requirements for visiting tourists, such as visa regulations. Inspirations does not own hotels or aircraft and therefore the majority of holidays offered will be provided by third-party suppliers, such as hotel and airline companies. This means that Inspirations can lack control over some elements such as passenger taxes. Inspirations will have representatives on site in all resorts to meet guests at airports and to address any issues they have with the holiday. However, the hotels and excursions will not be solely or exclusively offered to Inspirations guests. For example, there will be other guests at a hotel who have not booked through Inspirations.

Dilip is concerned about this. He feels that the company needs to be able to differentiate itself, either in the overall holiday experience itself or in the marketing of it, so that customers are more likely to book such holidays through Inspirations, rather than through a competitor, or indeed through booking with the hotel directly. He also recognises the importance of adopting an appropriate pricing strategy which meets the needs of the organisation (HC and Inspirations) and customers alike.

Required:

(a) Evaluate how the principles of intelligence, individualisation, interactivity, integration and independence of location could be exploited when marketing the new range of holidays to be offered by Inspirations. (15 marks)

Dilip Kharel recognises the importance of a pricing strategy which supports the overall corporate and business strategies of the organisation.

Required:

(b) Describe a strategic approach to establishing prices in the context of Inspirations. You should recognise both economic and non-economic factors in your approach. (10 marks)

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发布时间：2021-04-21
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更多“The Holiday Company （HC) currently offers travel agency services by giving travel advice a”相关的问题

第1题

Many people with ordinary jobs may dream of long holidays in foreign countries, but th
ey know they couldn’t afford them even if they could get enough time off from the company.However, there are a few businesses which have started schemes to reward employees with long service by giving them a chance to fulfill such ambitions by providing both the time and the money.

One company gives every employee over 50 years old and who has been with them for 25 years, six months’ holiday on full pay.At the same time additional money can be made available by way of loans, to help them with projects they cannot otherwise offer.Most of the people who have already benefited from the scheme, have used the opportunity to travel to distant places like the Far East or South America and some have spent the money on their favorite hobbies, such as photography.

The cost of providing these special holidays is fairly high but the directors feel it is well worthwhile because the employees are greatly refreshed by their long break from the pressures and routines of their jobs.The only problems are that the people concerned tend to have key jobs which can be difficult to fill on a temporary basis for a relatively long time.Besides, some employees find it difficult to re-adjust to the old routine after such a long time away.In addition, one or two people may not feel secure at leaving their job in someone else’s hands.On balance, however, there is no doubt that the idea is beneficial to industrial relations and a wonderful reward for long service.

31.Many workers would like to ___________.

A.dream of long holidays at home

B.spend a long time in unusual places

C.buy a holiday away from home

D.have a long holiday after many years

32.One company____________.

A.gives money to employees over 25 years

B.lends staff money to go on holidays

C.allows long holidays to certain staff

D.arranges long holidays for old employees

33.Most of the employees in the scheme ____________.

A.take foreign trips

B.develop their hobbies

C.take up photography

D.enjoy leisure activities

34.The directors feel that _____________.

A.the staff get a lot of pleasures from the scheme

B.older staff are very enthusiastic about holidays

C.the scheme is more expensive than they expected

D.the scheme is beneficial to staff relations

35.One of the problems is that ________________.

A.it is difficult to fill a temporary job

B.some employees are afraid of their colleagues

C.it is difficult for some people to re-adjust to the old routine after a long break

D.employees don’t feel secure when they are away

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第2题

Holidays in the United States usually occur at least once a month. Most months have a

national holiday that has been arranged to be celebrated on a Monday. The holidays have all been decided to be celebrated on a Monday so that the workers may have 3-day weekends—that is？ Saturday？ Sunday and Monday in order to rest or travel or do things with their families. Major holidays in the United States such as New Year’s Day or Christmas Day or the day？ when we remember the first settlers of the United States？ called Thanksgiving Day are celebrated all over the country. During these holidays most businesses close and the workers stay home and celebrate with their families.

Vacation can be from 2 weeks a year to 4 weeks a year. This usually depends on how long you’ve been working for a company？ what type of position you have？ whether you have a very high position or a very important position and it’s difficult to find someone to replace you. In this case？ you might take a few days at a time rather than taking one month all at once. Usually the more time you spend working for a company？ the more time you may get for a vacation.

1.The government of the United States makes it a rule for workers to have a ____weekend almost once a month.

A.5-day

B.2-day

C.3-day

D.4-day

2.Workers in the United States sometimes work from.（）

A.Monday to Saturday

B.Tuesday to Sunday

C.Thursday to Friday

D.Tuesday to Friday

3.Which statement is NOT true according to this passage？（）

A.Only a few shops remain open on New Year’s Day

B.Most of the workers needn’t work on Christmas Day

C.Days on vacation must be more than all the holidays in a year

D.All the workers have a half-month vacation

4.The reason why someone has to divide his vacation into several parts is that ().

A.no one can be found to take his place

B.he hasn’t a most high position

C.he plays an important role in his work

D.he hasn’t been working for his company for a long time

5. Which of the following is the best title for this passage？（）

A.Holidays in the United States

B.Vacation in the United States

C.How Do the Workers Spend Their Holidays

D.Something About the Holidays and Vacation in the U.S

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第3题

（a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each

(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)

(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.

During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.

During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.

From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.

Required:

(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)

(ii) For each threat explain how it might be avoided. (5 marks)

(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)

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第4题

1 Geno Vesa Farm （GVF), a limited liability company, is a cheese manufacturer. Its princip

1 Geno Vesa Farm (GVF), a limited liability company, is a cheese manufacturer. Its principal activity is the production

of a traditional ‘Farmhouse’ cheese that is retailed around the world to exclusive shops, through mail order and web

sales. Other activities include the sale of locally produced foods through a farm shop and cheese-making

demonstrations and tours.

The farm’s herd of 700 goats is used primarily for the production of milk. Kids (i.e. goat offspring), which are a

secondary product, are selected for herd replacement or otherwise sold. Animals held for sale are not usually retained

beyond the time they reach optimal size or weight because their value usually does not increase thereafter.

There are two main variations of the traditional farmhouse cheese; ‘Rabida Red’ and ‘Bachas Blue’. The red cheese

is coloured using Innittu, which is extracted from berries found only in South American rain forests. The cost of Innittu

has risen sharply over the last year as the collection of berries by local village workers has come under the scrutiny

of an international action group. The group is lobbying the South American government to ban the export of Innittu,

claiming that the workers are being exploited and that sustaining the forest is seriously under threat.

Demand for Bachas Blue, which is made from unpasteurised milk, fell considerably in 2003 following the publication

of a research report that suggested a link between unpasteurised milk products and a skin disorder. The financial

statements for the year ended 30 September 2004 recognised a material impairment loss attributable to the

equipment used exclusively for the manufacture of Bachas Blue. However, as the adverse publicity is gradually being

forgotten, sales of Bachas Blue are now showing a steady increase and are currently expected to return to their former

level by the end of September 2005.

Cheese is matured to three strengths – mild, medium and strong – depending on the period of time it is left to ripen,

which is six, 12 and 18 months respectively. When produced, the cheese is sold to a financial institution, Abingdon

Bank, at cost. Under the terms of sale, GVF has the option to buy the cheese on its maturity at cost plus 7% for

every six months which has elapsed.

All cheese is stored to maturity on wooden boards in GVF’s cool and airy sheds. However, recently enacted health

and safety legislation requires that the wooden boards be replaced with stainless steel shelves with effect from 1 July

2005. The management of GVF has petitioned the government health department that to comply with the legislation

would interfere with the maturing process and the production of medium and strong cheeses would have to cease.

In 2003, GVF applied for and received a substantial regional development grant for the promotion of tourism in the

area. GVF’s management has deferred its plan to convert a disused barn into holiday accommodation from 2004

until at least 2006.

Required:

(a) Identify and explain the principal audit risks to be considered when planning the final audit of GVF for the

year ending 30 September 2005. (14 marks)

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第5题

Tom： 5 !I need a holiday indeed．

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第6题

holiday（）

A.假期

B.暑假

C.寒假

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第7题

①your ②How ③was ④holiday（）
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第8题

I'm going away for a ______.A．holiday of weekB．week holidayC．holiday weekD．week’s holiday

I'm going away for a ______.

A．holiday of week

B．week holiday

C．holiday week

D．week’s holiday

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第9题

You’ll have to pay for the holiday in ______ ，Tom．A．frontB．advanceC．aheadD．forward

You’ll have to pay for the holiday in ______ ，Tom．

A．front

B．advance

C．ahead

D．forward

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