This report delves into the financial aspects of the travel and tourism sector, examining cost-volume relationships, pricing strategies, and management accounting information. Using Carnival Corporation & plc. and Dalata Hotel Group plc. as case studies, the report analyzes the importance of costs and volume in financial management, explores various pricing methods, and assesses the use of management accounting information for decision-making. Additionally, the report interprets the financial accounts of Dalata Hotel Group plc. for two years, comparing 2017 to 2016, and analyzes sources and distribution of funding for capital projects associated with tourism.