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Based on Gunn and Var, which of the following is not the goal for tourism planning?
Static Budget
A static budget is a fixed budget created for a specific period of time, which does not change or adjust with changes in business activity levels.
Direct Labor
The wages or salaries paid to workers who are directly involved in the production of goods or services.
Utilities
Services such as electricity, gas, water, and sewage treatment that are provided to consumers and businesses.
Fixed Costs
Fixed costs are expenses that do not change with the level of production or sales, such as rent, salaries, and insurance premiums.
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