The Bottom Line

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The sagging fortunes of some Internet players is a sobering reminder that profitability, not total sales, is the ultimate test of a company's viability.

The gross revenues of major Web operators are impressive but eventually these firms have to show earnings to maintain the infusion of capital and the public's confidence.

The tendency to equate rising sales, rather than profits, with success is not a phenomenon created in the Internet era. It is all too familiar to anyone who has observed the travel industry over time.

The travel business always has defined success in terms of volume. In our own recent Top 50 travel agency roundup, published in Travel Weekly and here on twcrossroads.com, we describe the leaders in terms of gross revenues, not profitability.

Similarly, the Travel Weekly Louis Harris survey, published since 1970 and about to be updated later in the summer, uses gross sales as a yardstick of industry performance.

There are reasons for this emphasis on the top line including the fact that most travel businesses are privately held and are under no obligation to report financial results.

But the use of top-line performance figures also reflects a lack of sophistication in business management that has characterized the retail travel industry over the years.

Agencies have improved their financial management skills but many still would benefit from training programs to help them analyze the components that lead to profit or loss.

Among the more enlightened agencies, financial managers are able to examine the performance of each agent to determine the individual's contribution to the company's profitability.

With more commercial accounts handled on a fee-for-service basis, these agencies can build upon their understanding of their cost elements to price their services in a way that ensures profitability.

In this difficult market, where airline commissions have plummeted and service fees for airline tickets have become commonplace, the need to understand the cost of a sale is more critical than ever.

Even with the rising tide of service fees in agencies, it is suspected that many agencies continue to lose money in the air category and need to raise fees further.

But this type of business decision only can be made if agencies have a full understanding of all their costs.

The days of trumpeting top-line results are fading away. The total value of what is sold should no longer be regarded as a sign of a healthy business.

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