The Sabah Tourism Board Accounting Essay


In this research, we have chosen Sabah as our tourist attraction. Tourism industry in Sabah is handled by the Sabah Tourism Board which is responsible to promote, develop and research on Sabah tourism industry. Sabah its one of the states located in East Malaysia is known as "negeri di bawah bayu", which means "the land beneath winds", because of its location just south of the typhoon-prone region around the Philippines.

Sabah is Malaysia's northernmost state and together with Sarawak. Known mostly for its two Mountains; Mount Kinabalu, the underwater mountain of Sipadan or Layang Layang Island absolute isolation will adore this place with beautiful views of the surrounding sea with Gomantong Caves are a group of limestone caves as well know for its high valued birds nest.

Today, tourism industry runs important role in generating Sabah and national income. Therefore, improvement tourism industry is important in term to boost up the economic. Here are a few formulas and tips in choose a right development and improvement to promote and attract foreigner to visit Sabah

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Sabah's fascinating people, wildlife, land, sea and history as Sabah have the natural living style and healthy environment of relaxing with enjoying environment.


Sabah as tourist attraction on its beaches, mountains activities, urban cities, night life, heritage places, traditional culture and etc.

By appropriate source and reference, using of role of marketing helps the industry to achieve and improvement of higher goal.

Role of Marketing

In past decade, marketing is totally difference with past time which mainly focuses on advertising and selling product. In today's business world, marketing plays a very important role for branding and ultimately marketing always comes from product to approach their main goal achievement which its increasing tourists on tourist spots. Nowadays marketing main focus on customers needs but also targeting strategically satisfying customer's needs and understanding consumer demands are necessary to the tourism organization. There four main basic concepts in marketing that is product are product, price, place and promotion. These four concepts are most basic thing must consider by consumer nowadays.

Current situation analysis of Sabah tourism business

Marketing Mix Strategy

The term marketing mix refers to attend the meeting, to the right market, the main elements of the product or service. In addition, as the marketing of the four private secretary is well known, the marketing mix is a very useful, if the bit general-purpose, to learn how to become a good basic guidelines for marketing activities. The following is the marketing mix for each of the four private secretaries a brief description of the component.

Product: The product or service requires you to meet the specific, existing market demand. Or, you need to be able to create a strong brand by building a market advantage. For the Sabah tourism business: brand image, healthy tourism, eco tourism, culture tourism, education tourism, business tourism and etc.

Price: The price you set for your product or service plays a large role in its marketability. Pricing for products or services that are more commonly available in the market is more elastic, meaning that unit sales will go up or down more responsively in response to price changes. By contrast, those products that have a generally more limited availability in the market (but with strong demand) are more inelastic, meaning that price changes will not affect unit sales very much. The price elasticity of your product or service can be determined through various market testing techniques.

The pricing strategy have been targeting by the different group of market segmentation.

Place: This term really refers to any way that the customer can obtain a product or receive a service. Provision of a product or service can occur via any number of distribution channels, such as in a retail store, through the mail, via downloadable files, on a cruise ship, in a hair salon, etc. The ease and options through which you can make your product or service available to your customers will have an effect on your sales volume.

Free city tour bus for 12hours.

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Promotion: Promotion is concerned with any vehicle you employ for getting people to know more about your product or service. Advertising, public relations, point-of-sale displays, and word-of-mouth promotion are all traditional ways for promoting a product. Promotion can be seen as a way of closing the information gap between would-be sellers and would-be buyers. Your choice of a promotional strategy will be dependent upon your budget, the type of product or service you are selling, and availability of said promotional vehicle.

Market penetration

Sabah it ideal location for tourism attraction of natural environment ecological richness of Sabah has given birth to a whole host of nature-based attractions as organisation should rebranding Sabah by improving the recreation and entertainment, accommodation, transportation and etc.

Market penetration seeks to achieve main objectives:

  • Pricing strategy and promotion attractive on tourism to often visit Sabah mainly on the wild life activities, natural environment.
  • Improve information tourism guild on airport, information counter
  • Maintained the good relationship with the usual visitors. Provide/offer them adventure jungle tracking, diving, underworld or new concept of packaging.
  • Keep awareness on improve the facilities such as: transportation, information, GPS,
  • Make Sabah become the most modern living style on natural introducing of the rain forest and introduce wild life living style
  • Asian jungle track with facilities and underworld tunnel with seabed view
  • Free tax travel to tourism or bonus point
  • Convenience tourism to transportation from time to time and special tourism bus to introduce Sabah famous places with introducing 'tourism attraction', culture and etc.
  • Market development

  • Cooperate with tourism's company to provided road show at other countries that demand on visiting Sabah.
  • Develop and improve public amenities tourism convenience
  • Advertise and sending out rewards for previous and existing visitors by rewards discounts on family or individual package travel to Sabah
  • Delegates that to attract more investment from the private sector, the Government too was doing its part to improve infrastructure, which is a basic requirement for businesses to flourish
  • New product dimensions or packaging: "Your Ultimate Destination for Business, Culture and Nature"
  • Where to go? - cooperate with private sector as they provided with transportation of Sabah hot spot tourism's visit area additional equipment of LCD and advertisement sector.
  • What to do? - Transportation provided activities programme package as they could enjoy Sabah natural environments such as diving, jungle tracking, mount climbing, underworld and etc.
  • Where to eat? - As tourism we merely not familiar to Sabah, organization and Government sector recommended potential of the halal industry has been the subject of wide interest for quite some time. Looking at current global market trends, it is increasingly clear that the halal food market has extended beyond serving.
  • Where to stay? :- Provided all the tourism as they not only staying at hotel, condominium additional to few facilities will ensure your holiday a lively and fun-fill every seconds of their relaxing environment.
  • industrial clusters for which Sabah can become internationally price competitive
  • industrial clusters in which Sabah would have future comparative and competitive advantages as the relative prices of its factors of production change with domestic growth and evolving international economic conditions

Targeting existing tourism as they could enjoy their free trip zone package as daily trip monthly trip or live in Sabah study in Sabah as the way potential improve current transport, cleanness, public amenities, rebuilding the whole Sabah environment as relevant authorities and local play a important role to advance in cleanliness aspect to Sabah' public amenities such as public parks, toilets, roads and hawkers area to comply with international standards. Furthermore, crime rate should be maintained at all times low to maintain a good safety rating to lure more tourists in escalating the economic growth. It help gaining international in relation to MM2H promotion.

CRM= customer relationship management

CSR= corporate social responsibilities


Finance assignment the importance of cost of capital to large companies and its implications on capital structure.

Cost of capital

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The cost of capital is the cost of a company's funds (both debt and equity), or, from an investor's point of view "the expected return on a portfolio of all the company's existing securities."[1] It is used to evaluate new projects of a company as it is the minimum return that investors expect for providing capital to the company, thus setting a benchmark that a new project has to meet.

The cost of capital is a company's cost of capital (including debt and equity), or from an investor's point of view, "all the company's existing portfolio of expected return." [1] It is used to evaluate the new company's project, because this is the minimum return investor's money, the company expects to determine a benchmark, a new project to meet.