The objective is to ensure that clients understand what drives their costs and that plans can be optimised to ensure the best value for money is achieved.

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For a new attraction, a Cost Model will provide costs for the development plan components and estimates the investment needed to implement the plan. This is often an iterative process as the Model is fluid enough to investigate different scenarios and measure achievability against budget, until what is proposed is affordable. For existing attractions, a Cost Model will inform decisions about possible new components, experiences, or potential changes to the attraction.

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Once a sustainable and profitable Cost Model is achieved, it will become integral to business plans, budgets, and other financial planning and tracking mechanisms.