Abstract

This study explores the characteristics of financial management in the tourism industry, including seasonality and uncertainty, cost control, fund management, and tax regulations. The research finds that financial management in the tourism industry faces unique challenges and needs to adapt to industry-specific characteristics and cope with seasonal fluctuations. Effective financial planning, cost management, and investment decisions are crucial for maintaining financial health. In addition, compliance with tax regulations and regulatory requirements is also vital for business success. A thorough understanding of the financial management characteristics of the tourism industry provides important guidance for industry practitioners and decision-makers.

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