Introduction WWK began in 1989. The major business is to trip the tourists for whale watch in Kaikoura. In last 15 years, WWK's fixed assets increased at least 55 times. WWK think that the successful result came from the professional community. They need a strategy plan for next five years. Barry Botherway have appointed the group of consultant (named "sweet") to prepare this Board paper. In this board paper, we think WWK have the excellent vision, values and …showed first 75 words of 1300 total…

…showed last 75 words of 1300 total…to expand. Expand the consumer market, expand the attractions. Kaikoura need to develop a diversiform tourism industry rather than a only-whale place. Reference Anthony, R. N. & Govindarajan, Vijay. (2004) Management Control Systems (11th ed.) New York: Irwin/McGraw Hill Cotton, William Whale Watch Kaikoura Limited. ABEL Porter's Generic Strategies. (1999). QuickMBA. Retrieved Mar 12, 2005 from http://www.quickmba.com/strategy/generic.shtml Porter's Five Forces. (1999). QuickMBA. Retrieved Mar 12, 2005 from http://www.quickmba.com/strategy/porter.shtml