Conculusion I. Introduction: Red Tours is a private owned enterprise which operates under International and Domestic Travel License Number0047/GPLHQT from Vietnam National Tourism Department. Established in 1993, Red Tours is one of Vietnam's most experienced and professional tour operators. Its aim is to provide all travel – related services in and out of Vietnam with the desire of “personalized services of our best” and a commitment to Total Quality Management. It is honored to be awarded certificate of merit in many years from Vietnam National Tourism Department as well as many compliments from tourists and international and domestic travel operating associations. Red Tours is also the official member of tourism association (ASTA – PATA – JATA). II. Main ideas: A)External environment: PESTEL: Economic: - The report “ World economic situation and prospects 2010” issued by DESA, the world economic situation has been improving from the second quarter of 2009. International trade and global industrial production also have been recovering noticeably. By stimulus program, Vietnamese economy is step by step overcome world financial crisis. US’s Goldman Sachs group forecasted that GDP was expected to climb to 8,2 % in 2010 . Tourism was selected as the key industry to help developing countries as well as Vietnam to recover their economy. World tourism organization forecasted that tourism will grow at 4 %. It is a good new for Vietnam tourism and Red tour