Business Issues: to be considered
The most important aspect is to validate the business strategy and create a viable business model to support this strategy. This includes positioning the company in the competitive marketplace.
The company needs to decide if it is going for the mass market as a low cost supplier, concentrate on the differentiated higher perceived quality/higher priced mass market or focus on a narrower more specialized market.
What type of customer is the company going to seek to attract? What type of holiday is it going to offer, what is the price bracket? Is it going to compete on price or differentiation?
Destinations offered /activity or beach? Likely age range of customers?
Is customer segment that it is seeking to attract likely to have access to the Internet or be keen to use to book holidays?
If it is not, then the strategy is not likely to be successful!
Also you need to be aware of your competitors in the marketplace, how do you compete? What is your unique selling point (USP)?
Now, how are you going to make customers aware of your web site? Newspaper, TV Advertising? Seeding your web-site details into the search-engines?