The first activities devoted to the tourism in Turkey started with the “Regulation numbered 190 to be Applied on Translators for the Traveler” which went into force in 1890. The Traveler’s Society was named as “Turkish Turing and Automobile Agency” later on. The tourism activities were maintained in “Turkish Office” instituted in 1934.
The decreases in the average sales prices arising from deviations in the target market are affecting profitability and cash flow on the basis of company adversely. The financial hardships arising from cash constriction force the companies to follow the low-priced “all inclusive” model. Tourism sector was obliged to make pass last 10 year period by offering “all inclusive” vacation packages without analyzing in depth the developments taking place in EU which is a target market first of all and rest of the world. It is reality that, as much as tourist profile, the terror and the sub-components of the sector and also the behavior in sharing reduced income every year have become effective in becoming widespread of practice “all inclusive” model.
When the new markets developing in recent years are assessed from the aspect of vacation period, consumption habits and spending capacities, it reveals that the visitors from such countries are increasing the number of foreigner coming to Turkey, but, on the other hand, the average revenue earned per one person decreased. In the meantime, OECD countries have been replaced by the tourists coming from Russian Federation, Bulgaria, Georgia, Azerbaijan and Iran.
The occupancy rate in the shore band where that portion exceeding seventy percent of bed investments is placed. In the shores, the average is dropping from 180 days to 120 days. It should be expected that this time will get narrow more by the end of 2009. There is a necessity for researches that will follow these fast developments closely, which has special character and will be benefited by the decision-makers.
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- Independent External Auditing,
- Tax Auditing,
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- Process analyses, performance analyses-active cost control, operation efficiency,
- Financial Advising and Consultancy,
- International and Local public offerings,
- Mergers and Transfers,
- Due Diligence,
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- Internal Auditing,
- Providing support services, seminars and trainings related with UFRS, US GAAP and European Union accounting standards,
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