In addition, as an important element, a tour guide is known to be playing major roles for the establishment of tourism across any scale, whether it is national or regional while maintaining sustainability. They have to perceive an important responsibility of informing in context with the objects of tourism and any point of interest across specific areas that spread all across the nations. When considering this case, tour guide are also known for playing a front line role in the establishment of tourism (Stevenson and Sum, 2009). They have to fulfil the key expectation to provide tourists with the best services so that they have a sense of satisfaction and willingness for coming back to the object of tourist. In the absence of any loss out of accountability and control mechanisms, budget management can be considered as the best approach of supporting the management of performance. This is most adequately done by the integration of known financial results while it is ensured to re-forecast budget on more frequent basis and linking it to analyse the trends of performance.
When they set their role, governance and boundaries, tour operators hold the key responsibility in order to ensure that they have less reliability on funds of public and are funded properly. Therefore, the funding for the business of tour operators is done by similar categories of commercial and sustainable sponsorship deals and partnership marketing with different organizations of the tourism industry. Tour operators are known to be playing an important role for having partnership in bids of local enterprise partnership or local authority partnership for regeneration funds and large- scale projects .