Internal control of incomes and expenses of the hotel enterprises
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 3, Issue
Abstract
In the article the features of internal control of incomes and expenses of hotel enterprises are investigated. The organization of internal control at the hotel enterprises is not regulated, but is determined by the internal document of the limits of a separate entity, which determines the rules for the formation and synthesis of control information. The sources of information for internal control of incomes and expenses are determined. Depending on the information support that is used in the implementation of control procedures, internal control is divided into documentary and actual. Documentary control ensures the formation of complete information on economic transactions, which is confirmed by primary documents and registers of accounting. Actual control involves checking the quantitative and qualitative composition of objects, carried out by inventory and other methods of checking their actual state. The control of conservation presupposes the efficient using and rational consumption of non-current and current assets (specialized working assets) available at the enterprise. The task and process of forming the internal control system at the enterprise are considered. The methods and procedures for controlling incomes and expenses are investigated. Measures of improvement of internal control are proposed. Activity of hotel enterprises and restaurant business in the modern conditions of management requires continuous improvement of accounting and analytical support of the management system for the received incomes and incurred expenses, which are an important part of making management decisions that have a positive impact on the results of the activity. The development of a control system at the hotel industry should be based not only on sectoral features, but also on the basis of the analysis of financial indicators.
Authors and Affiliations
Tetiana Hryhorivna Melnyk, Uliana Ivanivna Klym
Keywords
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- EP ID EP670819
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