Research On Internal Accounting Control In Hotel Industry

In recent years,the state of the hotel industry has changed a lot.With the changes in social environment and the increase of social needs,a considerable number of hotels are hated by humans.The internal management of the hotel plays a significant role in the development of the hotel.However,from the current overall situation of the hotel industry,there still remains many problems,for example,the execution of hotel system is insufficient,the division of the positions is unclear,quantitative management is inaccurate.The main measures to improve the competitiveness of hotels are to improve the hotel management level and perfect the hotel internal control system.The paper takes S hotel as an example,analyzes its current operating status,studies the procedure of its procurement and sales,and researches the data and material collected,it is found that there exists many deficiencies in the internal accounting control of the hotel.For instance,the purchasing activities are relatively arbitrary,budget management is unreasonable,invoices in sales activities are incomplete and the payment settlement is not standardized.The paper can be divided into three parts.Firstly,it studies the internal accounting control theory,combs the development process of the internal accounting control,and analyzes the relationship between the internal accounting control,internal control and internal management control.Secondly,it analyzes the current status of the hotel industry,which includes the current development of the industry and status of the internal accounting control.Finally,based on the real condition of S hotel,the paper deeply analyzes and studies these two parts,namely,the purchase payment and sales collection,and then improve the internal accounting control system.The innovation of the paper lies in the understanding of the internal accounting control and internal management control,the role of the accounting department in the overall budget and the impact of modern new planning technology on internal accounting control.However,due to my lack of practical management experience,the study is not deep enough,and there may be some deficiencies in the implementation of the internal accounting control system.