Die potensiaal van die magaliesberge vir ontspanningsdoeleindes met spesiale verwysing na die wins- en - verlieskruispuntanalise van toerisme

Abstract

The thesis evaluates the potential of the Magaliesberg region for tourism and outdoor recreation, specifically targeting the urban population density of the PWV area (Pretoria-Witwatersrand-Vaal Triangle). The study aims to demonstrate the financial benefits for farmers who make their land available for recreational purposes, providing them with an additional source of income while protecting the natural beauty of the area. Adopting a management accounting approach, the author conducts a wins-en-verlieskruispuntanalise (break-even analysis) to determine the occupancy levels required for seven different types of accommodation to become profitable. These include rondavels, caravan parks, stone houses, and rented rooms within farmhouses. The findings indicate that less capital-intensive options, such as rondavels and camping sites, are the safest investments for farmers with limited resources. Furthermore, the analysis highlights that interest on capital is a major financial burden, making government subsidies or low-interest credit vital for ensuring the success of these tourism projects.