Forecasting Assessment Revenue: The Case of Ventura County Lodging Association

Forecasting Assessment Revenue: The Case of Ventura County Lodging Association

Abstract

This case examines the financial reports for a tourism improvement district and discusses its need to develop a revenue forecast. Assessment revenue is collected by tourism improvement districts and is used to fund destination marketing initiatives. The Ventura County Lodging Association has identified an opportunity to more effectively manage a large cash reserve account and the expected revenue it may collect moving forward. Students are provided with the resources to develop revenue forecast scenarios using tourism district and hotel performance benchmarking data.

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