| Summary: | 碩士 === 朝陽科技大學 === 企業管理系碩士班 === 89 === This study is mainly concerned with the financial aspect of MALA BAY WATER THEME PARK OF YAMAY RESORT. Through financial planning and review, it is hoped that financial planning techniques can be applied to the real world decision-making. First we look into budgetary cash flows, then compare the estimated financial data with the actual financial data as a means to find out what are the reasons bringing about the differences.
The major empirical findings can be summarized as follows：
Generally speaking, the differences in financial estimated data and the actual data between July through October of Mala Bay operating period in 2000 include; 1.positive differences: the greatest is Revenues of Merchandise Department(242.3%), Revenues of Rental Department(116.4%), Toll Fees the smallest difference(28.6%); 2.negetive differences: the greatest is Revenues of Arcade(-79.2%), to be followed by Ticketing Revenues(-20.2%), Number of Visitors manifests(-18.0%), Revenues of Food & Beverage(-14.6%).
Based on empirical findings above reported, the author hence recommends proper action plans be taken to improve the performance of Mala Bay Water Theme Park.
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