Organization and Methods of Internal Control in Terms of Transaction Costs in the Enterprises of Hospitality Industry
Journal Title: Бізнес Інформ - Year 2016, Vol 1, Issue
Abstract
The article is aimed at developing organizational-methodical foundations of internal control of transaction costs for enterprises of hospitality industry. Organization of internal control is defined as a system of interrelated means, techniques and methods that cover the entire range of control procedures. The article proposes the main elements of organization of the system for internal control of transaction costs at hospitality enterprise: development and approval of regulations on internal control department and job descriptions for the staff of the department; substantiation of the principles on which internal control of transaction costs should be based; determining the stages, information base and order of implementing control examinations, taking into account specific features of transaction costs; formulation of objectives and determining the examination methods; development of working documentation forms, execution of examination results; development of forms of reports on examination results; development of measures on elimination of the revealed deficiencies and irregularities in accounting, analysis and control of transaction costs. A methodical instrumentarium for internal control of transaction costs in enterprises of hospitality industry has been developed for the main stages of its implementation - organizational, methodical and efficient.
Authors and Affiliations
Mariya Levina
Keywords
Related Articles
- EP ID EP164428
- DOI -
- Views 85
- Downloads 0
Theoretical Provisions of the Intellectually-Oriented Logistics
The article is aimed at synthesis of the theoretical foundations of the intellectually-oriented economy; study of framework of categories and concepts of intellectualizing the enterprises' logistics activities in terms o...
Estimation of Impact of Ecologically Directed Enterprise Activity on its Financial and Economic Indicators
In the article the influence of ecological factor, depending on the forms of its display, on the basic indicators of financial and economic, investment activity of economic agents is investigated. Interconnection between...
The Trade-Economic Component of the Regional Economic Processes in the Context of Globalization
The article is concerned with analyzing and defining the structure of the trade-economic component of the regional economic processes on example of the EU, ASEAN, BRICS, SCO and NAFTA in the context of globalization. Bas...
Knowledge Management in Corporations
In modern conditions, knowledge becomes a vital resource for organizations. The specificity of knowledge as management object causes a multitude of problems facing an organization. Multi-level structure of knowledge mana...
Nonstate Pension Savings: Discussion Issues of the Tax Incentives and Disincentives in Ukraine
The aim of the article is to evaluate the impact of taxation on the activities of the nonstate pension funds (NPF), the behavior of their depositors and participants, to ground the possible ways of reforming the tax law...