The Evolution of ‘The Bottom Line’ – Relevance for the Dive Tourism Industry – Terry Cummins

Scuba Diving Industry Magazine Terry Cummins Evolution Bottom Line Budget Tourism Industry

The term: ‘The bottom line’ originates from as far back as the 1920s when accountants and financiers coined the term to refer to companies drawing a distinct line at the base of their balance sheets showing whether they had earned a profit or loss for that year. These days, the phrase is often used more broadly to summarise the fundamental and most important factor in a dialogue or report… Click to read the full article!