Budgetary Control-In Venkat

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A PROJECT REPORT ON

“BUDGETARY CONTROL”

AT“ANDHRA PRADESH TOURISM DEVELOPMENT

CORPORATION”

IN PARTIAL FULFILLMENT FOR THE AWARD OF

MASTER OF BUSINESS ADMINISTRATION

BY

DEVI SRAVANI

HT.NO.11108105

UNDER THE GUIDENCE

MS.K.RADHIKA

DEPARMENT OF BUSINESS ADMINISTRATION

AURORA’S SCHOOL OF COMPUTER SCIENCE & RESEARCH

(2008-2010)

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DECLARATION

The project work entitled “BUDGETARY CONTROL” is done by me at A.P.TOURISM,

in partial fulfillment for the award of M.B.A from AURORA’S SCHOOL OF

COMPUTER SCIENCE & RESEARCH, Osmania University.

The work was not submitted to any other university for the award of any degree

earlier. The work is also not published in any journal or magazine.

(DEVI SRAVANI)

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ABSTRACT

Over the past four years, Andhra Pradesh Development Corporation (APTDC) has

added an array of function to its lists of tasks, with a determination to show commendable

performance. From just providing information to tourists, it has gone into serious business

like accommodation, catering, & such other service that have become essential for

ensuring tourist infrastructure & service.

APTDC has now raised its own building 'Tourism House' with state-of the art facilities at

Himayatnagar, Hyderabad to locate its Corporation Office. The office started functioning

from the new premises since July 2003. The civil works of the building were completed in

a record time of 7 months & the interiors in 2 month.

The turning point: The turnover of the Corporation in 1998 - 99 was Rs.328 lakh & this

went on to become a whopping Rs.2004 lakh at the end of the financial year 2001 - 20003-

a turnaround that no other tourism corporation in the country would have ever achieved in

such a short time. Keeping this performance in view, the Corporation has reset its goals to

maintain the tempo & meet the ever - increasing challenges posed by such rapid

development & resultant expectations.

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ACKNOWLEDGEMENT

I am very thankful to my principal Mr.SHEKAR SIR for giving me the opportunity to do

this project.

My sincere thanks to MR.SANJAY PADIA, HOD for having immense faith in my

capabilities. it was because of his inspiration that I could accomplish a project like the

successfully. His support has given shape to my project.

I am very much thankful to Mr.Satya Kumar Reddy (joint managers) and also thankful

for Mr.Rama Rao (General finance manager) of APTDC. Hyderabad for giving me a

chance to do a project work in their reputed organization.

(DEVI SRAVANI)

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CHAPTER 1

INTRODUCTION

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BUDGETORY CONTROL

BUDGET:

A budget is a plan expressed in quantitative, usually monetary term covering a

specific period of time usually one year. In other words a budget is a systematic plan for

the utilization of manpower and material resources.

A budget can be defined as a numerical statement expressing the plans, policies and

goals of an organization for a definite period in future.

BUDGETORY CONTROL

No system of planning can be successful without having an effective and efficient

system of control. Budgeting is closely connected with control. The exercise of control in

the organization with the help of budgets is known as budgetary control.

“Budgetary control is a process of comparing the actual results with the

corresponding budget data in order to approve accomplishing or to remedy differences by

either adjusting the budget estimates or correcting the causes of the differences”

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Budgetary control establishes a plan or target of performances which becomes the

basis of measuring progression of activities in the organization. Budgetary control is the

process of ascertaining several budgeted figures with the actual results for finding ou

discrepancies, if any. The comparison of budgeted and actual figures will allow the

management to take curative actions at a proper time.

IMPORTANCE OF BUDGETARY CONTROL

The budgetary control is a continuous process that helps in planning coordination

and controlling of business decisions. A budget is a means and budgetary control is the

end-result. The budgetary control system assists an organization in setting up the goals and

efforts are made for its achievements.

It enables economies in the enterprise. The main objectives of budgetary control are as

follows:

It is essential for planning, controlling, and also acts as an instrument of

coordination.

It coordinates the actions of various departments.

Budgetary control helps in eliminating wastes and raises the profitability position

of a business enterprise.

It makes a prediction about capital expenditure for future.

It helps in amending deviations from the established standards.

It centralizes the control system

Budgetary control operates various cost centers and departments with efficiency and

economy.

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NEED FOR THE STUDY:

The need for budgetary control is felt in view of its critical decision making phase

like in which activity budget is to be allocated this includes planned and non planned

budget and looking into the need for them.

When budget is not done properly it brings about inefficiency in working of the

organization and also increases wastage and loss of financial assets.

Budgetary control helps in eliminating wastes and raises the profitability position

of a business enterprise.

SCOPE:

The present study is confined to the study of systems and procedures in evaluation

of budgetary control techniques that are been used in APTDC.

OBJECTIVES AND PURPOSES OF STUDY:

1. To Highlight the importance and significance of budgetary control methods in

corporation.

2. To focus on budgetary control methods adapted by APTDC.

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RESEARCH METHODOLOGY:

The study has been conducted mainly through secondary sources of data i.e.,

budget estimates for the period 2005 – 2008. The methodology used for the study for the

purpose of interpretation and analysis of the budget statements . Apart from this, budget

allocated to new projects by the government and APTDC Ltd are analyzed.

LIMITATIONS OF THE STUDY:

1. The study is mainly based on secondary information i.e., published reports which

may not reveal all the facts required for analysis.

2. The study takes into consideration only three years data which limits the scope to

that extent only.

.

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CHAPTER 2

LITERATURE REVIEW

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BUDGET

A budget is a plan expressed in quantitative usually monetary term covering a

specified period of time usually one year. In other words a budget is a systematic plan for

the utilization of manpower and material resources

A budget can be defined as a numerical statement expressing the plans policies and goals

of an organization for a definite period in future.

In a business organization a budget represents an estimate of future costs revenues.

Budgets may be divided into two basic classes : capital budgets and operating budgets.

Capital budgets are directed towards proposed expenditures for new projects and often

require special financing. The operating budgets are directed towards achieving short termoperational goals of the organization for instance production or profit goals in a business

firm. Operating budgets may b subdivided in to various departmental of functional

budgets.

The main characteristics of a budget are

1. it is prepared in advance and is derived from the long term strategy of the

organization

2. it relates to future period for which objectives or goals have already been laid down

3. it is expressed in quantitative terms , physical or monetary units or both.

Different types of budgets are prepared for different purposed e.g. sales budget, production

budget, administration expense budget, raw material budget etc. all these sectional budgets

are afterwards integrated into a master budget. Which represents an overall plan of the

organization .

ADVANTAGES OF BUDGETS

A budget helps us in the following ways:

it brings about efficiency and improvement in the working of the organization .

It is a way of communicating the plans to various units of the organization. By

establishing the divisional, departmental sectional budgets exact responsibilities of

buck passing if the budgets figures are not met.

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It serves as a benchmark for controlling on going operations.

It helps in developing a team spirit where participant in budgeting is encouraged.

It helps in reducing wastage and losses by revealing them for corrective action.

It serves as a basis for evaluating the performance of managers.

It serves as a means of educating the managers.

BUDGET ORGANISATION AND ADMINISTRATION:

In organizing and administering a budget system the following characteristics may

apply:

a) Budget centers : units responsible for the preparation of budget. A budget

center may encompasses several cost centers.

b) Budget committee: This may consist of senior members of the organization

e.g. departmental heads and executives (with the managing director as

chairman). Every part of the organization should be represented on the

committee , so there should be a represented from sales, production, marketing

and so on. Functions of the committee include :

o Coordination of the preparation of budgets, including the issues of

manual

o Issuing of timetables for preparation of budgets

o Provision of information to assist budget preparations

o Comparision of actual results with budget and investigation of

variances

c) Budget officer: controls the budget administration the job involves:

• Liasing between the budget committee and managers

responsible for budget preparation.

• Dealing with budgetary control problems

• Ensuring that deadlines are met

• Educating people about budgetary control.

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d) Budget manual :

“A document which sets out inter alias the responsibilities of the persons

engaged in the routine of and forms and records required for budgetary control”

• The budget manual is a written document or booklet that specifies

the objectives of budgeting organization and procedures. Following

are some of the important matters covered in a budget manual .

• A statement regarding the objectives of the organization and how

they can be achieved through budgetary control.

• Procedures to be followed for obtaining the necessary approval of

budgets.

• The authority of granting approval should be stated in explict terms.

• Whether one two or more signatures are to be required on each

document.

• Should also be clearly stated

• Time table for all stages of budgeting

• Reports statements forms and other records to be maintained.

• The accounts classification to be employed. It is necessary that the

framework within which the costs revenues and other financial

amount are classified must be identical both in accounts and budget

departments

There are many advantages attached to the use of budget manual . it is a formal

record defining the functions and responsibilities of each executive. The methods and

procedures of budgetary control are standardization. There is synchronization of the

efforts of all which in maximum of the profits of the organization.

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BUDGETARY CONTROL

• No system of planning can be successful without having an effective and efficient

system of control. Budgeting is closely connected with control. The exercise of

control in the organization with the help of budgets is known as budgetary control.

• Preparation of various budgets.

• Continuous comparison of actual performance with budgetary performance.

• Revision of budgeted in the light of changed circumstances

“Budgetary control is a process of comparing the actual results with the corresponding

budget data in order to approve accomplishing or to remedy differences by either adjusting

the budget estimates or correcting the causes of the differences”

“ Budgetary control is a system of controlling costs which includes the preparation of

budgets, coordinating the department and establishing responsibility, comparing actual

performance with budgeted and acting upon results to achieve maximum profitability.”

Budgetary control is defined by the institute of cost and management

accountants(CIMA)as:

“The establishment of budgets relating the responsibilities of executives to the

requirements of a policy and the continuous comparison of actual with budgeted results

either to secure by individual action the objective of that policy or to provide a basis for its

revision.

A system of budgetary control should not become rigid. There should be enough scope of

flexibility to provide for individual initiative and drive. Budgetary control is an important

device for making the organization . more efficient on all fronts. It is an important tool for

controlling costs and achieving the overall objectives.

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FEATURES OF BUDGETARY CONTROL

a. Budgetary control established a plan or target of performance which becomes the

basis of measuring progression of activities in the organization. b. It tries to measure the out comes of activities in quantified terms so that actual

performance can be compared with budgetary performance

c. It tries to focus attention of the management on deviation between what is planned

and what is being achieved so that necessary actions are taken to corrective actions

are required.

OBJECTIVES OF BUDGETARY CONTROL

Budgetary control is the process of ascertaining several budgeted figured for the

future width the actual results for finding out discrepancies, if any. The comparison of

budgeted and actual figured will allow the management to take curative actions at a

proper time.

Budgetary control can be defined as “A means of achieving the financial control of

an entity where by the actual results for a defined period of time are compared with the

budgeted results any differences being noted and some corrective action taken to bring

the actual activities back into line with the budgeted ones if such variances need to be

dealt with

The budgetary control is a continuous process that helps in planning, coordination,

and controlling of business decisions. A budgetary control system assists an

organization in setting up the goals and efforts are made for its achievements. It

enables economies in the enterprise. The main objectives of budgetary control are asfollows:

It is essential for planning, controlling, and also acts. As an instrument of

coordination.

It coordinated the actions of various departments.

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Budgetary control helps in eliminating wasted and raised the profitability

position of a business enterprise

It makes a prediction about capital expenditure for future.

It helps in amending deviations from the established standards.

It centralized the control system

Budgetary control operated various cost centers and departments with

efficiency and economy.

Budgetary control compels business administration to think about the future tat is

most likely the crucial characteristic of this system. It coerces management to look into

future to outline thorough plans for attaining the objectives for each department, operation

and each manager to predict and grant the organization purpose and direction.

BUDGET PERIOD

This may be defined as the period for which a budget is prepared and employed.

The budget period will depend upon following factors:

1) The type of business

2) The control aspect

From control point of view the budget period should be a short one so that the

actual results may be compared wit the budget each week end or month end and

sisxussed with the budget each week end or month end and discussed with the budget

committee. The budget period should not be too long so that estimates may not become

unreliable . for most businesses, annual budget is quite common because it compares

with the financial accounting year.

BUDGETARY CONTROL METHODS

a)Budget:

o A formal statement of the financial resources set aside for carrying ort specific

activities in a given period of time.

o It helps to coordinate the activities of the organization

An example would be an advertising budget or sales force budget.

b)Budgetary control:

o A control technique where by actual results are compared with budgets.

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o Any differences are made the responsibility of key individuals who can either exercise

control action or revise the original budgets.

ADVANTAGES OF BUDGETING AND BUDGETARY CONTROL

There are number of advantages to budgeting and budgetary control:

o Compels management to think about the future which is probably the most important

feature of a budgetary planning and control system. Forces management to look ahead

to set out detailed plans for achieving the targets for each department, operation andeach manager to anticipate and give the organization purpose an direction.

o Promotes coordination and communication.

o Clearly defines areas of responsibility. Requires manages of budget centers to be made

responsible for the achievement of budget targets for the operations under their

personal control.

o Provides a basis for performance. A budget is basically a yard stick against which

actual performance is measured and assessed. Control is provided by comparisons of

actual results against budget plan. Departure from budget can then be investigated and

the reasons for the differences can be divided into controllable and non-controllable

factors.

o Enables remedial action to be taken as variances emerge.

o Motivates employees by participating in the setting of budgets.

o Improves the allocation of scarce resources

o Economies management time by using the management by exception principle.

Budget and budgetary control leads to maximum utilization of resources with a view to

ensure maximum returns because it provides aid to managerial planning and control.

Besides, it also helps in coordination thus budgetary control can play three roles in an

organization. These are budgetary control as a tool for planning, budgetary control as a tool

for control, budgetary control as an aid to coordination.

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STEPS IN BUDGETARY CONTROL

1. organization for budgeting

2. budget manual + theory

“A document which sets out inter alias the responsibilities of the persons engaged in

the routine of and forms and records required for budgetary control”.

I. The budget manual is a written document or booklet that specifies the objectives of

budgeting organization and procedures. Following are some of the important matters

covered in a budget manual:II. A statement regarding the objectives of the organization and how they can be achieved

through budgetary control.

III. A statement regarding the functions and responsibilities of each executive by designation

both regarding preparation and execution of budgets.

IV. Procedures to be followed for obtaining the necessary approval of budgets.

V. The authority of granting approval should be stated in explict terms

VI. Whether one two or more signature are to be required on each document.

VII. Should also be clearly stated.

VIII. Timetable for all stages of budgeting

IX. Reports statements forms and other records to be maintained

X. The accounts classifications to be employed. It is necessary that the framework within

which the costs revenues and other financial amount are classified must be identified

both in accounts and the budgeted departments.

There are many advantages attached to the use of budgeted manual. It is a formal record

defining the functions and responsibilities of each executive. The methods and procedures

of budgetary control are standardized. There is synchronization of the efforts of all which

results in maximization of the profits of the organization.

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MAKING A FORECAST

Consideration of alternative combination of forecasts:

Alternative combinations of forecasts are considered with a view to contain the most

efficient overall plan so as to maximize profits. When the optimum profit combination of

forecasts is selected the forecasts should be regarded as being finalized.

CLASSIFICATION OF BUDGETS

Budgets can be classified into different categories on the basis of time function or

flexibility the different budgets covered under each category are shown

Long term

MASTER BUDGET

Master budgets consolidate an organizations overall plans for short period of time usually

one year the master budget is essentially a more extensive analysis of the first year of the

long range plan management might prepare monthly budgets for the year or perhaps

monthly budgets for only for the first quarter and quarterly budgets for the three remaining

quarters. The master budget is the most detail budges for the three remaining quarters. The

master budget is the most detail budget that is coordinated across the whole organisation

but individual managers also may prepare daily or weekly task oriented budgets to help the

carryout their particular functions.

COMPONENTS OF MASTER BUDGET

Budgets are called Performa statements. They are forecasted financial statements in

contrast to statements of actual results. The components of master budget are:

Operating budget

o sales budget

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o purchase budget

o cost of goods budget

o operating expensed budget

o budgeted income statements

Financial budget

o capital budget( long term expectations for specific projects)

o cash budget(cash receipts and disbursements)

o budgeted balance sheet

The two major parts of the master budget are operating budget and financial budget. The

operating budget focuses on the income statement and its supporting schedules . some call

the operating budget the profit plan.

The financial budget focuses on the effect that the operating budget and other plans (such

as capital expenditures and repayments of debt) will have on cash.

FLEXIBLE BUDGETS:

The essence of control is feedback the comparison of actual performance with

planned performance. Flexible budgets and standard costs and major attention directing

techniques for planning and for planning and for providing feedback regarding individualcosts.

Budgeted may be developed on a company wide basis to cover all activities from

sales to direct material usage to sweeping compound usage and from spending on a new

plant to expected drains on petty cash a budget may be expressed on an accrual basis or on

a cash flow basis it a may be highly condensed or exceedingly detailed. A static budge is

defined as a budget prepared for only one level of activity.

Flexible budgets have the following distinguishing features:

1. they are prepared for a range of activity instead of a single level.

2. they supply a dynamic basis for comparison because they are automatically geared

to changes in volume.

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They may help managers to choose among various ranges of activity for planning purpose.

They may also help managers to analyze actual results at the end of the period

ROLLING BUDGET

some organizations follow the practice of preparing a rolling budget in such

organizations a budget for a year in advance will always be there. Immediately after a

month or a quarter passes as the case may be , a new budget is prepared for a twelve

months. The figures for the month/quarter which has rolled down are dropped and the

figures for the next month/quarter are added.

Making a forecast

A forecast is an estimated of the future financial conditions or operating results.

Any estimation is based on consideration of probabilities. An estimate differs from a

budget in that the latter embodies an operating plan of an organization

A budget envisages a commitment to certain objectives or targets which the

management seeks to attain on the basis of the forecasts prepared. A forecasts on the other

hand is an estimate based on probabilities of an event. A forecast may be prepared on

financial or physical terms for sales reduction cost or other resources required for business.

Instead of just one forecast a number of alternative forecasts may be considered with a

view to obtaining the most realistic overall plan.

Consideration of alternative combination of forecasts :

Alternative combinations of forecasts are considered with a view to contain the

most efficient overall plan so as to maximize profits. When the optimum profit

combination of forecasts is selected the forecasts should be regarded as being finalized,

Preparing budgets

After the forecasts have been finalized the preparation of budgets follows, the

budget activity starts with the preparation of the sales budget. Then production budge is

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prepared on the basis of sales budget and the production capacity available. Financial

budget will be prepared on the basis of sales forecasts and the production budget. All these

budgets may be revised in the course of the financial period if it becomes necessary to do

so in view of the unexpected developments which have already taken place or are likely to

take place.

Choice between fixed and flexible budgets

A budget may be fixed or flexible. A fixed budget is base on a fixed volume of

activity, it ma lode it is effectiveness in planning and controlling if the actual capacity

utilization is different from what was planned for any particular unit of time e.g. a month

or a quarter. The flexible budget is for any particular unit of time e.g, a month or a quarter.

The flexible budget is more useful for changing levels of activity as it considers

fixed and variable costs separately fixed costs as you are aware remain unchanged over a

certain range of output. Such costs change when there is change in capacity levels.

Volume of activity: It may lose its effectiveness in planning and controlling if the actual

capacity utilization is different from what was planned for any particular unit of tine e.g. a

month or a quarter. The flexible budget is more useful for changing levels of activity as it

considers fixed and variable costs separately fixed costs as you are aware remain

unchanged over a certain range of output. Such costs change when there is a change in

capacity level.

The variable costs change in direct proportion to output. If flexible budgeting

approach is adopted, the budget controlled can analyses the variance between actual costs

and budgeted costs depending upon the actual level of activity attained during a period of

time. This will be explained in detail a little later.

Sales budget:

Sales budget generally forms the fundamental basis on which all other budgeted are

built. The budget is based on projected sales to be achieved in a budget period. The sales

manager is directly responsible for the preparation and execution of this budget.

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Organization factors past sales salesmen’s estimates plant capacity order on hand proposed

expansion or discontinuation of products

Availability of material supplies

financial aspect

cost of distribution of goods

environmental factors

general trade prospects

seasonal fluctuations

potential market

degree of competition

government controls, rules and regulations relating to the industry political situation and its

impact on market.

It is desirable to break up the entire sales budget on the basis of different products time

periods and sales areas or territories.

PRODUCTION BUDGET

This budget provides an estimates of the total volume of production distributed

product-wise with scheduling of operations by days, weeks and months and a forecasts of

the inventory of finished products. The responsibility for the overall production budget ties

with works manager and that of with departmental works managers.

Production budget may be expressed in physical or financial terms or both in relation to

production. The production budgets attempt to answer question like:-I. What is to be produced?

II. When it is to be produced?

III. How is to be produced?

IV. Where it is to be produced? The production budget envisages the production

programmed for achieving the sales target. It serves as a basis for preparation of

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related cost budgets, e.g. materials cost budget labour, time taken in production

process etc.

i. Inventory policies. Inventory standards should be predetermined as that

neither there is a shortage nor over-stocking of goods.

ii. Sales requirements. The quantity of goods to be sold would be decided to a

great extend how much is to be produced. Therefore this budgets depends

upon the sales budget.

iii. Production stability. For reduction of costs, stability in employement and

better utilization of plant facilities, the production should be evenly

distributed throughout the year. In case of seasonal industries since it is not

possible to have stable levels of production or inventory, an effort should be

made to have the optimum balance between the two.

iv. Plant capacity. How much can be produced depends upon the available

plant capacity. There must be sufficient capacity to precede the annual

requirement and also to meet seasonal high demands.

v. Availability of materials and labour. Adequate and timely supply of raw

materials and labour force should have an important effect on the planning

of production.

vi. Time taken in production process. The production should commence well in

time keeping in view how much time it would take in the factor to translate

the raw materials into finished goods.

PRODUCTION COSTS BUDGETS:

Basically there are three elements of costs namely direct material. Direct labour and

overheads. Separate budgets for each of there elements have to be prepared . the direct

materials budget has two components

i. Materials requirement budget

ii. Materials procurement or purchase budget

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The former deals with the total quantity of materials to be acquired from the market during

the budget period. Materials to be acquired are estimated after taking into account

the closing and the opening inventories and the materials from which orders have already

been place.

Overhead budget:

The overhead may relate to factory general administration , selling and distribution

function separate budgets may therefore be prepared for factory overheads administrative

overheads and selling overheads.

MANUFACTURING OVERHEADS BUDGET:

Factory or manufacturing overheads includes the cost of indirect material ,indirect lab our

and indirect expenses. Manufacturing overheads may be classified into

i. Fixed overheads i.e, which tend to remain constant irrespective of change in the

volume of output.

ii. Variable overheads i.e, which tend to vary with output

iii. Semi variable overheads i.e, which are partly variable and partly fixed. The

manufacturing overhead budget will provide an estimate of these overheads to be

incurred during the budget period.

Fixed manufacturing overhead can be estimated on the basis of past information and

knowledge of any changes which may occur during the ensuring budget period. Variable

overheads are estimated after considering the scheduled production and operating

conditions in the budget period.

ADMINISTRATION OVERHEADS BUDGET:

This budget covers the administrative expenses including the salaries of administrative

expenses including the salaries of administrative the managerial staff. A careful analysis

of the needs of all administrative departments of the enterprise is necessary . The minimum

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requirement for the efficient operation of each administrative department of the budget

period. The budget of all administrative departments.

Cash budget:

The cash budget is a summary of the firms expected cash inflows and outflows over a

particular period of time. In other words cash budget involves a projection of future cash

receipts and cash disbursements over various time intervals.

A cash budget helps the management in : determining the future cash needs of the firm.

Planning for financing of those needs. Exercising control over cash and liquidity of the

firm.

The overall cash budget can be prepared by any of the following methods:

i. Receipts and payments method

ii. The adjusted profit and loss method

iii. The balance sheet method

Receipts and payments method: in case of this method the cash receipts from various

sources and the cash payments to various agencies are estimated. In the opening balance if

cash estimated cash receipts are added and from the total. The total of estimated cash

payments is deducted to find out the closing balance.

The adjusted profit and loss method: In this case the cash budget is prepared on the

basis of opening cash and bank balances projected profit and loss account and the balances

of the various assets and liabilities.

The balance sheet method: With the help of budgeted balances at the end except cash and

bank balances a budgeted balance sheet can be prepared and the balancing figure would be

the estimated closing cash/bank balance.

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Thus , under method. Closing balances other than cash/bank will have to be found out first

to be put in the budgeted balance sheet. This can be done by adjusting the anticipated

transactions of the year in the opening balances.

ZERO BASED BUDGETING(ZBB)

After a budgeting system has been in operation for some time there is a tendency for next

year’s budget to be justified by reference to the actual levels being achieved at present. In

fact this is part of the financial analysis discussed so far but the proper analysis process

tales into account all the changes which should affect the future activities of the company.

Even using such an analytical base some businesses find that historic comparisons and

particularly the current level of constraints on resources can inhibit really innovative

changes in budgets. this can cause a severe handicap for the business because the budget

should be the first year of the long range plan. Thus if changes are not started in the budget

it will be difficult for the business to make the progress necessary to achieve longer term

objectives.

One way of breaking out of this cyclical budgeting problem is to go back two basics and

develop the budget from an assumption of no existing resources. This means all resources

will have to be justified and the chosen way of achieving any specified objectives will have

to be compared with the alternatives. For example in the sales area the current existing

field sales force will be ignored and the optimum way of achieving the sales objectives in

that particular goods or services should be developed. This might not include any field

sales force or a different seize team and the company then has to plan how to implement

this new strategy.

The obvious problem of this zero-base budgeting process is the massive amount of

managerial time needed to carry out the exercise. Hence some companies carry out the full

process every five years, but in that year the business can almost grind to a halt. Thus

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an alternative way is to look in depth at one area of the business each year on a rolling

basis so that each sector does a zero base budget every five years or so.

Management often uses budgets to assist the decision making process in the following

areas:

Planning

Coordinating

Control and monitoring

Communicating

Motivating

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CAPTER 3

INTRODUCTION

TO

INDUSTRY

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INTRODUCTION TO INDUSTRY

“God earth in its fullness and beauty is for the people”.

- Thomas Cook

As long back as in the 1860’s Thomas Cook , the pioneer of organized mass tourism

proclaimed in England that the earth in its fullness and beauty is for the people. Travel in

the distant past was not a thing of pleasure as in the case now. As civilization developed

conscious travel in order to explore and see the world began. The invention of money by

the Sumerians and development of trade and commerce in the beginning of 4000 B.C

perhaps marks the beginning of modern era of travel. Many traders could pay for

transportation as well as accommodation either with money or by the exchange of goods.

The Phoenicians were probably the first real travelers in the modern sense as they

traveled from place to place as traders. Early travel in the orient particularly in indea and in

china was also largely based on trade and commerce. Trade and commerce remained a

strong force for many travelers to undertake long journeys distant lands. This was

followed by an urge to explore new lands and to seek new knowledge in ancient and

distant lands. There are many references of great explorers who spent many formidable

years of their lives in search of knowledge, the first medieval traveler to reach the orient

was probably Benjamin of Tudela a Jewish scholar who left sargassa in the year 1160 A.D.

He wrote a detailed account on his 13th year journey through Europe, Persia and India.

Later on the 16th and 17th centuries many more European monks, travelers and adventures

visited India and many other places in search of knowledge. The expedition of these great

travelers returned with new ideas and also with fabulously rich treasures form rich and

highly advanced civilizations of Asia and other areas of the world. Travel was considered

to be hard and not a thing of pleasure, the transport and communication systems as we

30



know now was non existent. The land migrations were done by foot and on horse back,

elephant, camel and river craft in Europe, Asia and Africa Romans probably were the first

pleasure.

Travelers travel received a great stimulus form the good communication system and

security of the Roman Empire. The Romans also traveled during holiday occasions

particularly the famous Olympic games. Travel for religious purposes assumed significant

importance during the middle ages. The practice of traveling for religious reasons, going

on a pilgrimage became a well-established custom in many parts of the world. Late the

introduction of annual holiday in Europe was another important landmark which

encouraged many people to undertake travel numbers during the 18th century became the

great age of travel.

The concept of modern tourism came into being in the 2nd half of the 19th century hand in

hand with the development of the industrialized societies of western Europe and north

America. Industrialization also brought in an increase of material wealth and certain

improvements in transport and communications during the 2nd half of the 19th century was

yet another crucial mark in the travel history. Shipping like the airways made significant

contribution to the development of travel on land and by air. The concept of mass tourism

emerged along with the introduction of holiday with the pay. It was in the last quarter of

the 19th century that increased attention was paid the desirability of holiday with pay/ up

the beginning of 20th century, tourists traveled almost exclusively by rail and stram ship.

The invention of the new transport medium, travel by private car coach received the first

great impetus in the 10 years. Air transport has certainly been a key factor in the growth of

their national tourism. The war itself had a direct bearing on the development of air

transport in a similar way as had with motor transport.

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GROWTH AND DEVELOPMENT

The basic causes of this rapid growth of demand for tourism in the highly

developed industries countries in the recent decades are economic, social and technological

in nature. Rising per capita incomes leading to higher incomes have made tourism

accessible to a large majority of people. The impact of the modern transport technology,

especially in aviation field has brought about a completely new meaning to tourism, travel

to even remote destinations has now become a reality. The technological developments in

transport have made it possible for millions of people to travel to faraway places which

only a few generations ago were regarded as being almost entirely inaccessible. The newer

marketing methods like the package tour is a major contributing factor to the growth of tourism.

MEANING AND NATURE OF TOURISM

A clear concept and a more precise and scientific definition of tourism are necessary for

various purpose. first for the purposes of study in order to describe the tourism

phenomenon systematically it is necessary to describe and define what it covers. Second

are statistical purposes. The following are the distinct elements of tourism.

Involvement of travel by non-residents.

1. stay of temporary nature in the area visited.

2. stay not connected wit any activity involving earnings.

Tourism is therefore a composite phenomenon which embraces of a mobile

population of travelers who are strangers to the places, they visit. It is essentially a

pleasure activity in which money earned in one’s normal domicile is spent in the place

visited.

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BASIC COMPONENTS OF TOURISM

Tourism does not exist in isolation. It consists of certain components , three of

which may be considered as basic. These three basic components of tourism are :

TRANSPORT, LOCALE, and ACCOMMODATION. Of these three components

locale with its attractions and amenities id the important as these are very basic to

tourism.

In addition to three basic components of tourism namely transport, locale and

accommodation, there are certain element or ingredients of tourism. These elements

that are the fundamental attraction of tourism are:

1. pleasuring weather:- One of the most important and crucial attraction of any

tourist place is fine with sunshine. For holiday geed weather is a particularly

important ingredient since it plays an important role in making holiday a

pleasant or an unpleasant experience.

2. Scenic attractions :- Scenic attractions like good weather are very important

factors in tourism. Scenery or the landscape consisting of mountains lakes

waterfalls glaciers forests deserts etc is strong forces attracting people to vesit

them. Breathing mountain scenery and the coast scenery exert a strong

fascination for the tourist. The magnificent mountain ranges provide an

atmosphere of peace and tranquility.

3. Historical and cultural factors :- characteristics of historical and cultural interest

exert a powerful attraction for many. Since many centuries these have had a

profound influence o the traveler.

4. Accessibility:- Accessibility is a very crucial factor as it means by which

tourist can reach the area where attractions are located. Tourist attractions of

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whatever type would be of little importance of their locations are inaccessible

by the normal means of transport.

5. Amenities :- Facilities are necessary aid to the tourist center. For a seaside

resort facilities like swimming.

6. Mining boating yachting surf riding and such other facilities like dancing,

recreation and amusements are an important feature.

7. Accommodation :- Accommodation is very basic to any tourist destination. The

demand for accommodation away from one’s home is met by a variety of

facilities. The term is loosely used to cover food and lodging.

In addition to the factors discussed there are a variety of other factors, which may

influence the choice of tourist’s destination. Attitude of the nationals of the host country

will certainly make the visitor feel at home and help him enjoy his holiday better

FACTORS INFLUENCING THE GROWTH OF TOURISM

Socioeconomic factors like income mobility age education and cost are thus crucial

in the evolution of demand. Together with leisure these are responsible for determining the

growth of international tourism. The most comprehensive list of factors influencing the

growth of tourism comes from louis erdi (1970) of the Swiss Federal university.

The list include

1. Greater affluence and more leisure for an increasing number of people particularly

in the developed countries.

2. The emancipation of the young and the relatively higher wages they possess (when

they no family responsibilities) enabling them to travel.

3. Transport facilities especially by air very much better and cheaper and there is a

high rate of care ownership.

4. An enormous growth in international business necessitating travel

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5. Package tours allow people who are unused to making their own arrangements to

travel with an easy mind and are good value because of bulk buying of transport

and hotel accommodation.

6. Relief from adverse climate in the home country may be found abroad.

7. Travel has become a status symbol.

8. Conferences and business meeting are proliferating.

9. Better education has interested a large section of public in cultural tourism.

10. World exhibition and trade fairs have become very popular.

11. publicity has become more and more aggressive whetting the appetite of even the

most unwilling to travel.

Ideological pressure groups (political, cultural, scientific etc.) hold more and more

annual convention etc.

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CHAPTER 4

COMPANY

PROFILE

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The corporation was incorporated during the year 1976 has subsidiary to Andhra

Pradesh state road transport corporation limited in the mane of travel and tourism

development corporation PVT Ltd with and authorized and paid up share capital of Rs 100

lakhs and 13 lakhs respectively. The company became a wholly owned government

company march 1980 the authorized and paid up shear capital of the company is Rs1000

and 376.12 Lakhs respectively. The name of the company has been changed to Andhra

Pradesh tourism development corporation limited during the month of October 2000. the

main objective of the company is to develop tourism in the state providing adequate

infrastructure to maintain and sustain tourist interest simultaneously triggering the growth

of the economic activity of the region.

OBJECTIVES:

The main objectives of the company is to over develop and manage the guest

house, resource and tourist interest sites for the benefit of the tourist. To run, establish and

manage transport unit and operate tourist buses, cars, coaches and other modes of

transport.

Following are the main activities of the corporation.

o Packages tours

o Accommodation and catering services

o Water fleet operations

o Sound and light shows

o Eco- tourism

o Lease and privatization

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APTDC VISION:

In the year 1998 the ANDHRA PRADESH TOURISM DEVELOPMENT

CORPORATION was a loss making unit. There was a strong move to even close down the

corporation. In the year 2003-2005 APTDC generated revenues totaling Rs 38 crore,

making a strong bid to be the top Tourism corporation in India .

This turnaround happened in just three years because certain strategic measures for

growth were adopted:

1. Completion of all pending projects funded by central government

2. Establishment and up gradation of infrastructure.

3. Introduction of new tours and tour packages.

4. Introduction of value added services

5. Promoting Eco- Tourism facilities

One of the notable achievement is that the corporate office of APTDC has now been

shifted to its own premises – a five stored ‘Tourism House ‘ built at a cost of Rs 3.25 crore

with all modern amenities, in a record time if nine months.

This updated profile of the corporation should be able

to provide you with some insights into why the APTDC is all set grow further in the

coming years.

ACCOMMODATION:

The basic infrastructure for planned tourism development, has been am area pf

thrust. APTDC has completed the renovation of all the existing units and has built new

hotels and additional rooms and expanded the facilities at places of tourist and pilgrim

38



interest such as Yadagirigutta, kesarigutta , Basara, Srisailam, Dwaraka Tirumala Horsely

hills Araku valley and Nagarjunasagar.

TOURIST SPOTS:

ARAKU VALLEY:

Araku valley is a popular tourist spot and a hill resort in Visakhapatnam district

increasingly attracting more tourists. APTDC has constructed haritha valley Resort with

40 Delux rooms. The facilities include a conference hall multi-cuisine restaurant, bar,

swimming pool, fitness center, indoor games and a souvnier shop. The total cost of the

project is Rs 4 crore.

At present there are 100 rooms available at the Haritha valley Resort and

Haritha Hotel Mayuri at Araku valley including 10 non- a/c rooms at the newly established

crafts center.

HORSELY HILLS:

Eight rooms have been added and the present room strength is 42, including

those in the reception complex. A restaurant with an attached bar have been opened.

Conference facilities, fitness center, souvenir shops, swimming pool and children’s play

area have also been added to this his resort in chittor district.

SRISAILAM:

Haritha hotel with 37 rooms and vegetarian restaurant was opened pin November 2002.

WAYSIDE AMENITIES AT DORAVARI SATRAM & TATA NELLORE DISTRICT:

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Haritha highway plazes have been opened on NH-5 towards chinnai at Doravari

saram and tada in Nellore District. The amenities includes fuel retail outlet truckers

parking car park, restaurant and rest rooms

HARITHA HGHWAY REORT, PUTTER:

On the National Highway to Chennai, about 50 km from Tirupathi, a wayside amenity

has been created by the APTDC on 4.5 acres of land just out of putter town. The facilities

here include 2 A/c and 4 Non A/c rooms, a 50-seaters restaurant and bar.

APTDC ran 25 special coaches for pilgrims visiting Rajahmundry, Bhadrachalam, and

Basar from Hyderabad, Vijayawada and Kurnool during the Godavari Pushakram between

30th July and 10th August,2004. Nearly lakh pilgrim benefited from these special tours.

TOUR HOSTESS SCEME:

APTDC has introduced a novel “Tour Hostess” scheme. To enable small groups of

tourists, families and business travelers enjoy and benefits from their trip, a “tour hostess”

will accompany them enlighten their trip. The tour hostesses are imparted specially

designed training. The facility currently available in Hyderabad and vishakapatnam but

will be extended to other cities and towns soon.

TOUR HOSTESS SCHEME:

APTDC has introduced in tirupathi is a Tourist Escort, Service, that will provide

tourists, especially those coming from far off places, Services such as arranging

accommodation, providing transport and taking them on sightseeing trips.

LEISURE CRUISES & PLEASURES BOATING:

APTDC has made effective use of rivers and lakes at important places in the State by

strengthening its water fleet and providing pleasure boating and leisure cruise facilities. A

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Beginning was made with commissioning of two luxury cruisers “Bhageerath” and

“Bhagmati” in the Hussainsagar lake in Hyderabad.

A Part from strengthening the water fleet at Hussainsagar, Mir Alam Tank and urgam

Cheruvu in Hyderabad, boating has also been introduced at lower Manair Tank and the

Godavari at Rajahmundry.

STRENGTHENING THE WATER FLEET AT RAJAMUNDRY

A floating jetty costing Rs.10.5 lakh was installed at Rajahmundry before the Godavari

pushkaram. The Russian Launch Zaria with capacity to seat 80 persons now has been

shifted from Nagarjunasagar to Rajahmundry and modernized for the pleasure cruises on

the River Godavari.

SOUND & LIGHT SHOWS

The Sound and Light Show at the Golconda Fort, Hyderabad continues to draw large

groups of tourists every day and it rated as on of the best Son-et-Lunieres in the country.

The show narrates the saga of the Qutub Shahi Dynasty and the history of Golconda Fort.

The Golconda Fort was awarded the “best Tourism Friendly Monument” in January,2003

by the Department of Tourism, Government of India.

Sound and light show has been introduced at Chandigiri Fort, near Tirupathi, the last

capital of the mighty Vijayanagar empire.

ECO-TOURISM

APTDC is well into realm of the eco-tourism, given the wealth of the natural beauty of

the state. Over the last three years, the Corporation has carefully and identified nature spots

and nurtured eco-tourism as a specialized service.

Prime Locations identified for development of unique eco-tourism circuits in the state

include araku valley and adjoining hill ranges, the srisailam, Nagarjunasagar Tiger reserve,

Pulicat lake and tirupathi tirumala hills.

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JUNGLE BELLS NATURE CAMP, TYDE:

Log heads with conference facilities , additional cottages of uniquely designed igloo

huts, machan cottages and a tribal products sales counter are the attraction at the first eco

tourist projects of the corporations- “the jungle bells” nature camp at tyda 75 km from

Vishakapatnam.

ILLUMINATION OF ETTIPOTALA WATER FALLS:

The 21 mts silverly cascade of ettipotala water falls located near Nagarjunasagar has

been illuminated with dynamic lighting. Realizing the potential the corporation has

landscaped the entire area, opened a restaurant and has provided cottages for

accommodation. Lambada dances are arranged for tourists on holidays. A windmill is an

added attraction.

DURGAM CHERUVU LAKE RESORT:

The durgam cheruvu, popularly known as “secret lake”, located beyond jubilee hills

dean made into an attractive nature spot. The 63 acre lake and its surrounding land of 21

acres have been developed with wilderness landscaping, promenade for walkers, terraced

lawns for visitors and for parties, a restaurant and bar ( “ something fishy”) , snack bars,

and an island that can be assessed by a wooden bridge.

Boating facilities at Durgam lake, a 60 feet spout in the midst of the lake and angling

facilities are the attraction.

The revenue from eco-tourism projects increased by over three times from 51lakhs in

2001-02 to 174 lakh during 2002-03. APTDC plans to develop more eco-tourism projects.

HUMAN RESOURCE DEVELOPMENT:

The corporation has been attention to the strengthening of human resources with so much

of growth taking place in the tourism sector as well as the corporation’s infrastructure and

facilities. Professionalism has been brought into the administration through continuous

training and development of the personnel, a factor that has contributed to the growth.

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A significant and productive synergy of employees drawn from other relevant

departments, contract employment and the corporation’s permanent employees has been

achieved as the tourist would like the best of service with a professional touch.\

INFORMATION AND RESERVATION SYSTEM:

From just two booking counters for the corporations’s services in the twin cities of

Hyderabad and secunderabad , APTDC ‘s CRO’s now operate in Hyderabad,

Secunderabad, Ramachandrapuram(BHEL) in Hyderabad, Vijayawada, Visakhapatnam

Tirupati, Ahmedabad, Kolkotta, Mumbai, Chennai, Bangalore.

A Marketing wing was created at the head quarters and executives from this wing were

subsequently posted at important centre like Tirupati Visakhapatnam , Vijayawada.

TARAMATI BARADARI- THE REALM OF MUSIC & DANCE HYDERABAD.

“Taramati Baranari” perched on a hillock, was an exclusively gateway for Abdullah

Qutub Shah of the Qutub Shahi kingdom where Taramati danced and premavatio sang for

him.

APTDC is reviving the past glory with the creation of an Art & culture complex

around the monument with the total estimated cost of Rs600 lakhs, funded by government

fo Andhra Pradesh. The project components and the facilities include:

1. monument restoration & dynamic illumination.

2. Landscaping & Gardening

3. An open- air theater of 1500 seat capacity

4. An indoor auditorium of 500 seat capacity

5. Accommodation of six suites and 24 rooms

6. 100 seaters A/C Restaurant with facilities for indoor cultural shows

HIGHWAY RESORT, KUPPAM CHITTOR DISTRICT:

A “haritha “ Highway Resort has been developed at kuppam in chittor district at a cost of

Rs 230 Lakhs funded by Government of Andhra Pradesh .

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The facilities include:

1. Accommodation of 8 suites & 12 rooms and 24 bed dormintory

2. A Restaurant and Bar that can seat 60 and 24 respectively.

3. Swimming pool

4. 3000- seater Amhitheater

5. 50-seater conference hall.

6. children’s play Area

7. Information center

PARYATAK BHAVAN:

One of the most prestigious projects with a concept that will benefit all stake-holders in

tourism development as well as tourist. The project plans have been finalized and the work

is expected to commence later this on acre site that has been taken over by APTDC. The

Rs 22-crore project being executive by the corporation will be funded by the government

of India, Government of Andhra Pradesh and APTDC.

The total build- up area is planned at 130000 sq ft with parking facility for 150 vehciles.

KONASEEMA RIVER RESORT:

Located in west Godavari district, konnaseema River Resort on the banks of River

Godavari will have house boats, waterfronts restaurant, reception lounge and public

convenience. The Rs 150 lakh project is slated for commissioning by march 2004.

BUDDHAVANAM: THE BUDDHIST THEME PARK:

In recognition of nagarjunsagar as an international Heritage Destination, the

corporation is developing “the Buddhavanam” a Buddhist theme park over an area of 274

acres at Nagarjunasagar. Te master plan is in advance stage of preparation and the project

is expected to be grounded shortly.

The master plan includes “mahastupa” forming the focal point of “ The

Buddhavanam” with eight segments in periphery, depicting specific themes of Buddist

44



Philosphy, theme park of Jhataka tales, replics of stupas of different countries and replicas

of rock-edicts. Ikshavak Dynasty of Nagarjunasagarkonda, history and philosophy of

Acharya Nagarjuna will also features in the Buddhavanam theme park.

COTTAGE AT TALAKONA:

Talakona near Tirupathi is located in the picturesque Nagari Valley with a perennial

waterfall.the water is said to contain minerals with curative properties. Here, APTDC has

its Haritha Hotel with 12 rooms. Log hut cottages and a canopy restaurant apart from

landscaping are being added at a cost of Rs.35 lakhs.

ACTIVITES OF THE CORPORATION

Over the past four years, Andhra Pradesh Tourism Development Corporation

(APTDC) has added an array of functions to its list of tasks. With a determination to show

commendable performance.

From just providing information to tourists, it has gone into serious business like

accommodation, catering and such other services that have become essential tourist

infrastructure and service. The corporation’s activities at present include

1. accommodation

2. Catering

3. Conducted

4. Package tours

5. Leisure Cruises & Pleasure Beating

6. water sports

7. Sound & Light Shows

8. Eco- Tourism

9. Adventure Tourism

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10. Tourism infrastructure Development

11. New projects implementation

The corporation chalked out an action plan covering all these vital function. The

organizational structure of the corporation has also been recast keeping in mind the growth

and result oriented development activity in all these spheres.

The turning point

The turnover of the corporation in 1998-1999 was Rs 328 lakh and this went o to

become a whopping Rs 7698 lakh at the end of the financial year 2005-2006 a turn over

hat no other tourism corporation in the country would have ever achieved in such a short

time.

Keeping this performance in view the corporation has reset its goal to maintain

the tempo and meet the ever-increasing challenges posed by such rapid development and

resultant expectations.

ACCOMMODATION & CATERING

An important ingredient for development of tourism is provision of comfortable

accommodation for all classes of tourists. With this view, a two prolonged approach was

adopted while refurbishing existing accommodation and create new units wither through

acquisition or new construction.

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Over the last three years the corporation has a total amount of Rs. 733.90 lakh for

remodeling / refurbishing existing accommodation and Rs. 523.04 lakh on new furniture,

CTVs, telephones, and Geysers etc.

APTDC has been acquiring building guesthouse that have been lying in neglect in

important tourist interest places, renovating them and giving them a facelift to provide

accommodation on par with three-star hotels. Six years ago(1998-99) the accommodation

units managed by the corporation numbered 16,providing collection bed strength of over

1910.

1. The rooms are well furnished and have been provided with such amenities as

telephone, television and Geysers in the baths.

2. Catering facilities have opened.

3. Bars have been opened in most of the corporation’s hotels and resorts expecting

those in pilgrim centers.

4. Conference facilities have been created at APTDC units at Nagarjunasagar, Horsley

hills and Vishakhapatnam with seating capabilities ranging from 50 to 200.

5. All the rooms have been provided with 24-hour hot and cold water supply, cable

television and telephone, Adequate parking facilities, depending on the location,

have been provided.

6. While Central reservation offices of APTDC arrange the booking through a

computerized system, such facilities are also well in place at the units themselves.

Major Accommodation units:

Haritha hotels Nagarjunasagar, Warangal, Vishakhapatnam, Punami resorts at Horsley

hills, Rishikonda beach, Araku Valley have haritha restaurants and Amrutha Bars.

47



1. Haritha Hotels at Yadagirigutta, Keesaragutta, Mantralayam, Srisailam and basar

have no bar facility, being pilgrim centers, but haritha restaurants take care of

catering with exclusive vegetarian food.

2. Haritha Hotels at Amaravathi, Mahanandhi Talakonda, Kaisanathakona and

batasari hotel at Vijayawada have catering arrangements.

3. Conferencing facilities to accommodate up to 100 persons are available at Haritha

hotels at Nagarjunasagar, Srisailam, Horseley hills and Vishakapatnam.

Catering Unit

APTDC opened an exclusive catering unit at Qutb Shahi Tombs comlex, Hyderabad in

February 2002, Mahtaab Means Full moon. Moon light by beautiful Qutb Shahi Tombs

near Golkonda would be an exciting experience. This is made all more exting with opening

of mahtaab, a specialty restaurant serving Deccan food. Built at a cost of Rs.45 Lakh

complementing the Qutb Shahi Architecture, Mahataab is a 50-seat multi-cuisine

Restaurant with attaced fast food center.

Lunch is arranged at the restaurant for visitors to the tombs and every Friday through

Sunday, Chowki dinners, the traditional exclusive Hyderabad style of serving is offering to

the accompaniment of Ghazals and dance and others cultural fare. ‘Chowki Dinners’ are

also arranged on other days on request either at the restaurant or close to Qutb Shahi

Tombs.

Package Tours:

The corporation has developed a number of package tours specially designed for the

tourists from Europe, West Asia and Fast Countries. Such packages are worked out and

48



details sent to the tour operations in these countries to enable groups of tourists to take

advantage.

Tour package include airport / railway station pick up, accommodation, Breakfast,

lunch and dinner, Conducted sight-seeing with a tourist guide and shopping time and

opportunity. The groups can choose from three and five star accommodation as per their

need affordability.

Leisure Cruises and pleasures Boating & Water Sports

Andhra Pradesh is endowed with a number of rivers and water bodies giving a great

opportunity for leisure, pleasure boating and water sports. APTDC started making best use

of the water bodies for adding tourism infrastructure. Hussain sagar, lake in the center pleasure cruisers of APTDC have been given own names.

HUSSAINSAGAR CRUISERS:

Bhageerathi : bhageerathi was the first pleasure cruiser on the Hussainsagar lake in

Hyderabad Mohammed Quli Qutub Shah. It was during the reign of mohammed Quli’s

father.

Ibrahim that the Hussainsagar was excavated. Bhageerathi was a princess of he

Vijayanagar Empire, Whom Ibrahim married.

Bhagmati: Bhagmati Luxury Cruiser was named for the consort of Mohammad Quli. This

is the second cruiser on the Hussainsagar. It was love fro Bhagamati that inspired

Mohammed Quli to build the city of Hyderabad in 1591 while ruling Golconda.

Krishna river Cruises:

Shantisiri: Shantisiri is the third luxury curiser of APTDC for operating in the reservoir of

the Nagarjunasagar where the capital of the ishvaku kingdom that ruled the the region was

49



located. Vijayapuri was the capital of ilshvakus who ruled from 2nd century AD . the

ruling class males were followers of Brahmanism but women were attracted to Buddhism.

Amaravati: Amaravathi is a luxury cruiser being introduced soon on the river Krishna

was another great Buddhist center with the largest stupa in the country built there.

Sivagami: Sivagami is the cruiser that will operate in the reservoir of the Sicilian project.

Sicilian in the Nallamala hills is among the most important Siva temples in the country and

in the entire south India.

The corporation will soon have another cruise on the river Krishna at

Vijayawada with similar luxury cruiser Amaravathi and at Srisailam with the cruiser

Sivagami. APTDC proposes to upgrades the motor launch Zaria that has veen in operation

at Nagarjunasagar and use for cruises between Bhadrachalam and Rajahmundry on the

river Godavari.

Sound and light shows

At Golconda fort:

APTDC had taken the initiative to put together a sound and light show at the Golconda

fort, Hyderabad in the early nineties. The show first commenced in the year 1991.

The saga of Golconda is told through a son-et-Lumiere show of unmatched quality and

excellence. The show is rated as the best in the country . there are two shows daily between

6.30 pm. The 1st is in Hindi on Mondays, Fridays and Sundays.

At chadragiri fort:The last capital of the Vijayamagar kings was chandragiri on the banks

of river swarnamukhi in chittor district. It is just 12Km from the temple town of Tirupathi.The vijayanagar empire has contributed vastly to Telugu culture art and literature.

ECO-TOURISM:

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Andhra Pradesh has vast potential for eco-tourism development. A 1000 km long

coastline lush forests with exotic wildlife , rivers, hills and valleys , caves and rock

formations combined with the unique location of the state provides and excellent

opportunity to develop and promote ecotourism.

APTDC is well into the realm of eco- tourism activities require a conscious effort

to conserve natural environment and yet let the enthusiastic tourists and nature lover

mingle with the natural surroundings. To this calls for careful planning and identifying the

nature lovers mingle with the naturals surrounding. To this calls for careful planning and

identifying the nature sports that can be thrown open to tourists by providing the necessary

facilities.

Eco-tourism projects in the state handled by the corporation have been broadly grouped as

oFor nature lovers

oWild life

oBorra caves

oDurgam cheruvu

For nature lovers

1. Talakona wilderness resort

2. Ethipothala waterfalls

3. Borra caves

4. Durgam cheruvu

Wildlife tourism

1. Pakhal lake and sanctuary

2. pulicat sanctuary

3. Nelapattu sanctuary

PRIVATISED BOAT (BUILD-OPERATE-TRANSFER)

PROJECT OF APTDC: ESTIMATE COST (Rs.Lakh)

1. Food Courts at Necklace 465

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2. Highway Plazas at various AP Tourism sites 700

3. Resorts at Gandipet 600

4. Golf course at Naya Quila 250

5. Snake park at Malkajgiri, Hyderabad 30

6. Family Entertainment Center, Vijayawada 175

7. Family Entertainment center, Secunderabad 2700

PROJECTS UNDER IMPLEMENTATIONS BY APTDC:

1. NATIONAL INSTITUTE OF TOURISM & HOSPITALITY MANAGEMENT:

Components: Academic Block, Library, Training / research facility, Hostel,

Administration blocks, Auditorium, Guest house and Faculty Housing.

Project Cost: Rs.20,000 lakh.

2. BAPU GHAT, HYDERABAD

Components : memorial of Mahatma Gandhi, Meditation center, Library, Land scape

Garden, Theme Park, Sound and Light Show.

3. YATRINIVAS HOTELS AT NAGARJUNASAGAR :

Components: Accommodation, Restaurant, Bars, indoor Games.

“TOURISM HOUSE” THE NEW CORPORATE OFFICE:

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APTDC has now raised its own building “tourism house” with state of art facilities at

Himayathnagar, Hyderabad to locate its Corporate office. The office started functioning

from the new premises since July 2003. The civil works of the building were completed in

a record time of seven months and the interiors in two months.

HIGHLIGHTS OF “TOURISM HOUSE”

1. Plot area of 1127 Sq.Metre plinth area 26,610 Sq.ft including Cellar, Ground and Five

Floors.

2. Thirteen cabins for Group Heads, Fourteen rooms for senior Executives ; Seventy Six

work stations with open office concept; Board room, Conferencesroom and a library.

3. visitors lounge at each level cafeteria with 42 seating capacity.

4.Central air conditioning; Automatic Fire detection system; 250 KVA power Generator.

5. Entire area a “NO Smoking zone “

6. Project Cost Rs.325 lakh.

CHAPTER 5

53



DATA

ANALYSIS

BUDGET FOR (PLAN)

2006-07 plan

2007-08Plan

2008-09plan

Budget estimates 3526.8 5251.2 6251.2

Revised estimates 2626.38 5251.2 6251.2

accounts 3221.06 4722.26 4385.53

difference -594 528.94 1865.67

% variation -22.64 10.07 29.84

54



TOURISM PLAN

-30

-20

-10

0

10

20

30

40

1 2 3

YEAR

V

A R I A T I O N

Series1

INTERPRETATION:

1. In 2006-07, for plan budget the organization could not forecast the costs properlyand hence there was a huge difference between revised budget and accounts.

2. In 2007-08 , the organization could forecasts correctly but the resources additional

were utilized for other purposes.

3. In 2008-09, the revised estimate was very huge compared to the accounts whichwere very small and the additional resources were utilized for other purposes.

4. The organization could not estimate tourist flow correctly in 2005, as a result of

which accounts showed a greater variation.5. Due to starting up of new projects in and around A. P the organization increased

their revised budget estimates to a huge amount from 2006 to 2007.

2. BUDGET FOR TOURISM (NON-PLAN)

2006-07

plan

2007-08

plan

2008-09

plan



accounts 395.65 242.58 224.68

difference 0.18 989.66 1277.92

% variation 0.045 80.31 85.04

55



TOURISM NON PLAN

0

20

40

60

80

100

1 2 3

YEAR

% V

A R I A T I O N

Series1

INTERPRETATION:

1. In non plan budget, for 2006-07, there was only a slight negligible variation

between revised budget and accounts.

2. In 2007-08, 2008-09, there was a huge difference in revised estimate and

accounts as general direction and administration costs can be reduced by

qualified professionals a lot and the amount was utilized for further for further

years.

3.BUDGET FOR TOURISM TOTAL

2006-07

plan

2007-08

plan

2008-09

plan

Budget estimates 4919 6645.14 7719.6


56



accounts 3616.71 4964.84 4610.21

difference -594.5 1518.6 3143.59

% variation -19.671 23.42 40.54

TOURISM ACCOUNTS T

-5 0

0

50

1 2 3

YEA

% V

A R I A T I O N

S e r i e s 1

INTERPETATION:

1. In 2006-07, there was a negative difference between revised budget estimate and

accounts of the organization.

2. But from 2007-08 and then the organization estimated the budget correctly and

was successful bringing profits. Through which many new projects were being

started by the organization which helped to satisfy the tourists all over the country.

57



4.BUDGET FOR PLAN ALL HEADS

2006-07

plan

2007-08

plan

2008-09

plan


Revised estimates 2848.87 6211.2 7111.2accounts 3684.04 5401.26 5217.5

difference -835.17 809.94 1893.7

% variation -29.31 13.03 26.62

PLAN TOATL

-40

-20

0

20

40

1 2 3

YEAR

%

V A R I A I T O N

Series1

INTERPRETATION:

1. In 2006-07 the organization could not estimate the budget properly and hence there

was a huge difference between revised budget and accounts.

2. From 2007 the organization increased its budget a lot by looking the increasing

number of tourists from both local and foreign. The amount taken by organization

from government and other sources was a huge one compared to the accounts i.e

the costs were very less which were utilized for new projects by the organization.

5.BUDGET FOR NON PLAN ALL HEADS

2006-07

plan

2007-08

plan

2008-09

plan

Budget Estimates 2152.23 2252.94 2486.91

Revised Estimates 1186.13 2069.39 2606.66

Accounts 1186.03 1005.95 1245.49

Difference 0.1 1063.44 1361.17

% Variation 0.008 51.38 52.21

58



non plan total

0

10

20

30

40

50

60

1 2 3

year

% v

a r i a t i o n

% Variation

INTERPRETATION:

1. In 2006-07, there was a very little difference between revised estimate and accounts i.e

the organization utilized the amounts very carefully and correctly.

2. From 2007, there was a huge difference between revised estimate and accounts due to

many contract employees and other factors. Now the organization utilized the resources

for new projects and for other productive purposes.

6.TOTAL OF ALL HEADS

2006-07

plan

2007-08

plan

2008-09

plan

59



Budget Estimates 5989.03 8464.14 9598.11

Revised Estimates 4035 8280.59 9717.86

Accounts 4870.07 6407.21 6462.99

Difference -835.07 1873.38 3254.87

% Variation -20.6957 22.62375 33.49369

TOTAL ACCOUNTS

-30

-20

-10

0

10

20

30

40

1 2 3

YEAR

% V

a r i a t i o n

% Variation

INTERPRETATION

1. In 2006-07 , there was a huge difference between revised estimate and accounts i.e

the organization could not estimate properly the future costs accrued by it.

2. But from 2007, the organization could succeed in attaining profits and utilize the

resources for new projects and also setting up of reserves.

7.CONSOLIDATE D TOTAL BUDGET ESTIMATES

2006-07 2007-08 2008-09

PLAN NONPLAN TOTAL PLAN

NONPLAN TOTAL PLAN NON PLAN T

BUDGET

ESTIMATE 3836.8 2152.23 5989.03 6211.2 2252.94 8464.14 7111.2 2486.91 9

REVISED

ESTIMATE 2848.87 1186.13 4035 6211.2 2069.39 8280.59 71112.2 2606.66 9

ACCOUNTS 3684.04 1186.03 4870.07 5401.26 1005.95 6407.21 5217.5 1245.49 6

60



DIFFERENCE -835.17 0.1 -835.07 809.94 1063.44 1873.38 1893.7 1861.17 3

% VARIATION -29.31 0.0084 20.69 13.03 51.38 22.62 26.62 52.21 3

-30

-20

-10

0

10

20

30

40

50

60

1 2 3 4 5 6 7 8 9

% VARIATION

INTERPRETATION:

1. In 2006-07 plan budget was not estimated properly and hence the organization

went into losses. Non plan budget was estimated correctly and hence there was only

a minute difference between revised budget and accounts.

2. From 2007, the organization was successful in attaining huge profits with increased

number of tourists attractions and utilizing the budget properly and carefully

3. From 2007 onwards the budget taken by the organization has also increased a ot

compared to previous years which showed a tremendous increased in profits of

APTDC.

Budget estimate for the financial year 2009-2010

The corporation has projected a budget wit a total turnover of Rs 121.51crores for the

financial budget year 2009-10 , as against a total turnover of Rs 100.81 crores during the

year 2008-09 resulting in a overall growth rate of 21%

61



The corporation has projected an expenditure of Rs 98.77 crores for the budgeted year

2009-2010 as against the total expenditure of Rs 86.87 crores projected for the 2008-09

Thus the year 2009-10 is likely to end up with a net surplus of Rs 22.74 crores as against

Rs 13.95 for the year 2008-09.

CAPITAL BUDGET FOR THE FINANCIAL YEAR 2009-2010

The corporation is proposing the following projects to be executed during the financial

year 2009-10 with financial support from internal resources and raising loans from

financial institutions/ banks Board of Directors has approved the proposal to purchase

buses by raising loans.

PROJECT AND SCHEME SANCTIONED BY THE

GOVERNMENT OF A.P DURING THE YEAR 2007-08

Sno Name of the project SOURCE OF FINANCEGOAP APTDC TOTAL

1 Additional Block at srisailam-45

Rooms

0 200.00 200.00

2 Mypadu Beach Resort 50.00 100.00 150.00

3 Nellore Lake Front development 0 70.00 70.00

4 Water fleet at Dindi & Pattiseema 0 50.00 50.00

62



5 Water fleet at Ahobilam 0 50.00 50.00

6 Water fleet at mid Pennar Dam 0 50.00 50.00

7 Idupalapaya 300.0

0

50.00 350.00

8 Wayside Amenities-2

Sone (Adilabad)-

Singarayakonda

50.00 50.00 100.00

9 Augmentation of Buses

AC Buses 10 Nos

Non-AC Buses 6 Nos

VOLVO 4 Nos

City Sight seeing 1 Nos

0 650.00 650.00

CHAPTER 6

sno Name of the scheme /project Amount1 National Institute of Tourism and Hospitality Management 115.00

2 Development of Vemana smaraka Samadhi- Katarupalli 50.00

3 Development of Somasila Guest House at Nellore 125.00

4 Wayside Amenities 200.00

5 Budget Hotel at chinchinada & kadapa 400.00

6 Southern Splendour 100.00

7 Tourist facilities at Edupayala Medak district 150.00

8 Araku Budget Hotel 100.00

9 Bhongir- Kolanupaka 200.00

10 Pillalamarri, Mahabubnagar District 50.00

11 Pochampad 150.0012 Sangameswara Chitravathi, Alladipalli (Kadapa District) 50.00

13 Medak church &Medak Fort 100.00

14 Rishikonda Beach Development 50.00

15 Infrastructure facilities at undavalli and uppalapadu 50.00

16 Beach Resorts at Baruva, srikakulam dst – Appikonda at 225.00

Visakhapatnam and Kothapatnam, Prakasam Dst

17 Advertisement & publicity 200.00

18 Matching share to APTDC 151.00

TOTAL 2,466.20

63



CONCLUSIONS

AND

RECOMMENDATIONS

64



CONCLUSIONS:

1. In the cultural affairs budget non plan for the first year the organization could not

estimate the future costs correctly but from l year they were successful in bringing

profits.

2. In cultural affairs budget plan there was a irregular trend i,e., for one year there are

losses, again profits and in the final year there were again losses

3. In A&M budget plan the organization could not estimate the future costs all the

three years sometimes there was huge negative difference between revised estimate

and accounts. sometimes there was a huge positive difference between revised

estimate and accounts.

4. In A&M budget non plan the organization was very successful for the first year and

after that it could not estimate properly due to the growing demand for their

services

5. In tourism budget plan the budget has increased to a huge amount after 2004 with

the growing of both local and foreign tourists.

6. In plan total budget for 2003-2004 the organization could not estimate correctly but

from next years it was successful in bringing huge profits and also in developing

them.

7. Again in non plan organization was successful only for the first year and from then

onwards it could not forecast properly but utilized the resources as reserves and for

new projects.

65



RECOMMENDATIONS:

If the organization can still control costs and utilize the resources effectively then it

may attain huge profits and also it can increase its value in AP

More branches of APTDC should be opened in every part of country so that it may be

feasible for all the persons to utilize APTDC’s resources effectively.

The organization should also minimize the rates which may help all categories of

people to utilize APTDC’s services.

In total budget when we take the average of all the years we can conclude that the

organization was developing since 2005 in a huge amount and it may be successful

when it can utilize the total resources as services to public. Still it has to forecast

accurately and the budgeted amount should be used in developing rural and even

some parts of urban in promoting tourism.

66



CHAPTER 7

APPENDIX

67



1.NOTE ON DEMAND FOR GRANTS

DEMAND No.XXXVII TOURISM , ART & CULTURE

FOR THE FINANCIAL YEAR 2005-2006

Plan: Rs 6211.20 lakhs

Non plan: Rs 2252.94 lakhs

Hon’ble speaker sir,

I have privilege to place before the House Demand no.XXXVII in respect

of Tourism ,Art Culture for the financial year 2005-2006 for Rs 6211.20 lakhs under plan

and Rs. 2252.94 lakhs under non plan expenditure. The details of budget provisions made

during the previous two years and this years are given here under:-

Head of

Account

Accounts

2003-2004

Budget Estimate

2004-2005

Revised Estimate

2005-2006

Budget Estimate

2005-2006

Plan Non-

Plan

Plan Non-

Plan

Plan Non-

plan

plan Non-

plan

Cultural

Affairs

81.67 323.46 110.00 351.20 160.00 332.02 610.00 369.25

Tourism 3037.2

2

310.65 3526.8

0

1392.2

0

2626.3

8

395.83 5251.2

0

1393.94

Archeology

&

Museums

64.78 522.29 200.00 408.83 62.49 458.28 350.00 489.75

Total 3183.6

7

1156.4

0

3836.8

0

2152.2

3

2848.8

7

1186.13 6211.2

0

2252 .94

68



TOURISM

1. Andhra Pradesh, the largest of the southern states enjoys a long coastline of 1250

kms and is culturally rich. Andhra Pradesh offers a variety of unforgettable

experiences to the tourists from a million year old underground caves to modern

tourist infrastructure and amenities.

2. tourism is identified as a growth engine and given industry status for employment

generation and income generation in rural sector. The state government announced

its tourism policy first in 1994 which was modified later in 1998. private

investment in tourism infrastructure development was encouraged.

3. the government has taken steps for promotion of tourism by providing

accommodation. Catering. Transport and recreational facilities at various tourist

places. Greater emphasis is given for rural community based, family based, pilgrim.

Adventure, ecotourism, leisure tourism, and now on cruise tourism, charters and

circular train. There is good responds from private sector for private sectors for

investment in tourism related activities like beach resorts water sports theme parks.

Amusement parks, Trekking, golf, convention centers etc.

4. to achieve the aims and goals of government in tourism sector, a separate tourism

department was formed in May 1974 and Andhra Pradesh Tourism Development

Corporation in 1976 to develop the tourism in the state by providing adequate

infrastructure to maintain an sustain growth in the sector. Project Monitoring Unit

(PMU) was created in youth advancement, tourism and culture department, A.P

secretariat. To carry out the day to day coordination of the major projects and

69



district projects under Tourism sector, in view of enlarged and accelerated program

of action visualized by the government. The chief of project monitoring unit is the

secretary to government, YAT & C department with othe r officials.

5. Domestic of Tourist flow to Andhra Pradesh has increased from 633 lakhs in 2001

to 745 lakhs in 2003. international visitors to the state have increased from 67000

in 2001 to an estimated 4.79 lakhs in 2003. As a result of investment in tourism and

greater tourist arrivals, the employment generated across all sectors involved with

tourism industry has increased from 28.00 lakhs in 2001 to around 53.91 lakhs in

2003 with an average growth rate of 16.26% per annum.

6. Department of Tourism , government of India. Have recognized the contribution of

Tourism department in promoting Andhra Pradesh as a ‘ destination state of India’

and for the first time , A.P has bagged six national Tourism awards for the year

2001-2002.viz., Best Tourism performing state, Hyderabad as the best city , best

effective use of IT in tourism, and best maintained tourism website , best tourist

poster- Tholubommalu , unique tourism project- Belum caves and best tourist

friendly monument- Golconda fort. A.P Tourism has subsequently won 4 National

awards for the year 2002-03 viz., Hyderabad as the best city, Best Tourism

Friendly monument for Qutub shahi tombs Best Tourism Film- Doorway to

Deccan , Best NGO for society to save rock. Galileo – express Travel and tourism

award for best Technology practices in travel and tourism was also best owed upon

Andhra Pradesh Tourism.

7. Government of A.P is giving priority for rural and district tourism activities for

development of tourism infrastructure by funding district projects and acting as a

70



facilitator by encouraging private participation. An amount of Rs.16.40 Cr was

released to District Collectors fro executing 82 district tourism projects.

8. Similarly , various initiatives are also taken up in promotion of Andhra Pradesh

Tourism through print and media. Partnerships with tour operators and travel

agents, tieups with health tourism partners and other service besides creating

employment for youth in tourism.

9. simultaneously tie-ups with southern states for promotion of south India as a

Tourism destination are also initiated through south India Tourism council

(SITCON) . Under SITCON , A.P Tourism is planning to conduct ‘dakshin utsav

in Delhi to promote south India Tourism and also planning to come up with a

circular train connection all the southern states.

10. CURRENT FOCUS:

o Family oriented tourism activities will be encouraged

o Heritage and pilgrim tourism income generating community based tourism

activities in rural sector will receive focus.

o Needs of the domestic tourists such as wayside amenities. Weekend escapes

health tourism and provision of budget accommodation etc will be given

special focus and

o Promotion of handcrafts and handlooms of Andhra Pradesh as tourism

souvenirs will be encourage.

11. The directorate of tourism AP TDC ltd and youth advancement. Tourism and

culture department are implementing the government schemes.

71



12. out of the plan provision of Rs 5251.20 lakhs the following schemes are proposed

for execution during 2004-2005 through director of tourism A.P Tourism

Development Corporation Limited and youth Advancement Tourism & culture

department

72









I beg to move that the government be granted a sum not exceeding Rs 95,98,11,000 under

grant demand No.XXXVII tourism art and culture for the financial year 2006-07 in

respect of tourism archaeology and museums and culture department towards plan

expenditure of Rs 7111.20 lakhs and non plan Rs 2486.91 lakhs. The details of budget

provisions made during the previous two years and this year are given hereunder:-

Head of

Account

Accounts

2004-2005

Budget Estimate

2005-2006

Revised Estimate

2005-2006

Budget Estimate

2006-2007

Plan Non-

Plan

Plan Non-

Plan

Plan Non-

plan

plan Non-

plan

Cultural

Affairs

218.24 332.07 610.00 369.25 610.00 357.48 610.00 508.60

Tourism 3221.0

6

395.65 5251.2

0

1393.9

4

5251.2

0

1231.24 6251.2

0

1468.40

Archeology

&

Museums

244.74 458.31 350.00 489.75 350.00 479.67 250.00 509.91

Total 3684.0

4

1186.0

3

6211.2

0

2252.9

4

6211.2

0

2069.39 7111.2

0

2486.91

73



TOURISM

1. 1.Andhra Pradesh, the largest of the southern states enjoys a long coastline of 1250






















74















(SITCON) . Under SITCON , A.P Tourism is planning to conduct ‘dakshin utsav

in Delhi to promote south India Tourism and also planning to come up with a

circular train connection all the southern states.

8. CURRENT FOCUS:

a. Family oriented tourism activities will be encouraged

b. Heritage and pilgrim tourism income generating community based tourism


75









I beg to move that the government be granted a sum not exceeding Rs115,55,94000

under grant demand No.XXXVII tourism art and culture for the financial year 2006-07 in


expenditure of Rs 8653.38 lakhs and non plan Rs 2902.56 lakhs. The details of budget


Head of

Account

Accounts

2005-2006

Budget Estimate

2006-2007

Revised Estimate

2006-2007

Budget Estimate

2007-2008

plan Non-

Plan

Plan Non-

Plan

Plan Non-

plan

plan Non-

plan

Cultural

Affairs

500.81 321.15 610.00 508.60 610.00 533.40 1152.1

8

757.10

Tourism 4722.2

6

242.58 6251.2

0

1468.4

0

6251.2

0

1502.60 6251.2

0

1525.11

Archeology

&

Museums

178.19 442.22 250.00 509.91 250.00 570.66 1250.0

0

620.35

Total 5401.2

6

1005.9

5

7111.2

0

2486.9

1

7111.2

0

2606.66 8653.3

8

2902.56

76



TOURISM

1. 1.Andhra Pradesh, the largest of the southern states enjoys a long coastline of 1250






















77















(SITCON) . Under SITCON , A.P Tourism is planning to conduct ‘dakshin utsav in

Delhi to promote south India Tourism and also planning to come up with a circular

train connection all the southern states.

8. CURRENT FOCUS:

a. Family oriented tourism activities will be encouraged

b. Heritage and pilgrim tourism income generating community based tourism


c. Needs of the domestic tourists such as wayside amenities. Weekend escapes

health tourism and provision of budget accommodation etc will be given

special focus and

78



d. Promotion of handcrafts and handlooms of Andhra Pradesh as tourism

souvenirs will be encourage.

9. The directorate of tourism AP TDC ltd and youth advancement. Tourism and

culture department are implementing the government schemes.

10. out of the plan provision of Rs 5251.20 lakhs the following schemes are proposed

for execution during 2004-2005 through director of tourism A.P Tourism

Development Corporation Limited and youth Advancement Tourism & culture

department

79









I beg to move that the government be granted a sum not exceeding R126,52,65,000

under grant demand No.XXXVII tourism art and culture for the financial year 2007-08 in


expenditure of Rs9,653.38 lakhs and non plan Rs 2,999.27 lakhs. The details of budget


Head of

Account

Accounts

2006-2007

Budget Estimate

2007-2008

Revised Estimate

2007-2008

Budget Estimate

2008-2009

plan Non-

Plan

Plan Non-

Plan

Plan Non-

plan

plan Non-

plan

Cultural

Affairs

669.87 515.2

2

1152.1

8

757.10 1152.1

8

702.87 1152.1

8

758.99

Tourism 4385.5

3

224.6

8

6251.2

0

1525.1

1

6251.2

0

1520.48 6251.2

0

1551.96

Archeology

&

Museums

162.10 505.5

9

150.00 620.35 1250.0

0

619.57 2250.0

0

688.32

Total 5217.5

0

145.4

9

8653.3

8

2902.5

6

8653.3

8

2842.92 9653.3

8

2999.27

80





CHAPTER 8

BIBILOGRAPHY

82



BIBILOGRAPHY

1. MANAGEMENT ACCOUNTING BY HORNGRENN

2. COST ACCOUNTING BY SHARMA AND NIGAM3. WWW.WIKIPEA.COM

4. WWW.GOOGLE.COM

5. WWW.IGNOU.COM

http://www.wikipea.com/

http://www.google.com/

http://www.ignou.com/

http://www.wikipea.com/

http://www.google.com/

http://www.ignou.com/

Documents

Budgetary Control-In Venkat