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strategies or modes of presentations: attractions
which provide a vehicle for tourists to address
desired goals and/or needs; tours which `bundle'
attractions and activities within a manageable
framework; a map which provides basic directional/location
information; and information
which provides detailed functional descriptions
�such as price, availability and so on) of tourismrelated
facilities such as hotels, motels, camping,
restaurants and the like.
The effectiveness of tourism brochures has
been examined in a number of studies. Similar
to all communication materials, they must be
developed to meet specific objectives. Important
characteristics of target markets include location,
special interests and experiences, the nature of the
trip and demographic characteristics. With this in
mind, brochures can be a very effective means
with which to influence tourism behaviour, often
generating a relatively high return on investment.
Further reading
Buck, R.C. �1977) `The ubiquitous tourist brochure:
explorations in its intended and unintended
use', Annals of Tourism Research 14�4): 195±
207. �Examines the format and content of tourist
attraction brochures provided in Lancaster
County, Pennsylvania from a sociological perspective.)
Getz, D. and Sailor, L. �1993) `Design of destination
and attraction-specific brochures', Journal of
Travel and Tourism Marketing 4�2/3): 111±31.
�Discusses ways to design effective brochures
for building image and affecting destination
choice.)
Wicks, B.E. and Schuett, M.A. �1993) `Using travel
brochures to target frequent travellers and ``big
spenders''', Journal of Travel and Tourism Marketing
4�2/3): 77±90. �Examines the usefulness of travel
brochures and suggests that targeting is an
important principle for having impact.)
broker see culture broker
DANIEL R. FESENMAIER, USA
budget hotel
A budget hotel is a low-tariff, branded and often
purpose-built accommodation product, characterised
by good quality but limited facilities
operated in accordance with standardised procedures.
Mostly located on major tourism routes or
outside urban settings. They have minimal public
space; food, where provided, is often served in an
adjacent restaurant. Tariffs are uniform nationwide
and rarely discounted. Occupancy levels are
high.
budgetary control
budgetary control 59
KEITH JOHNSON, UK
Budgetary controls are the management systems
employed by an organisation to effectively determine
variances and identify those that are
significant, to analyse the significant variances, to
determine the source of the problems that created
the variances, and to initiate action to correct the
problems. Budgetary controls measure and evaluate
the actual results of operation to the budgeted
results. The main purposes of budgeting are to
provide an organised estimate of future revenues
and expenses, a statement of management policy
expressed in accounting terms and a method of
control.
In a tourism enterprise, the budget addresses
many issues. For example, from an operations
budget the forecasted revenues for a period of time
are openly stated �see revenue forecasting). In
addition, wage and salary increases can be
projected to provide the budgeted labour for the
year. If price changes are necessary, the budget will
clearly indicate this. Definite goals are established
for occupancy rates and average daily rates in
advance. All revenue producing departments
should provide departmental income. The budget
makes that commitment and requires management
to be participatory. In fact, the best budgets are
prepared when management reaches down to the
lower levels of the organisation for input into the
process. This creates stakeholders and an ownership
in the financial aspects of the business.