Management accounting and internal control at hotel enterprises

Abstract

The article examines the feasibility of implementing and functional parameters of management accounting and internal control at hotel enterprises to obtain more detailed and more efficient information. The purpose of the study is to reveal the role and functions of management accounting and internal control as tools for managing income, expenses and profitability of hotel enterprises and to formulate individual recommendations for improving these management tools. The methodological basis of the study is the dialectical method of cognition for revealing the functions of management accounting and internal control. Systemic and logical approaches are used in formulating proposals for improving the basic basis of management accounting of income, expenses and profitability by types of services and structural divisions. The results of the study show the feasibility of introducing management accounting and internal control at hotel enterprises to increase the rationality of management decisions. It is argued that the introduction of these management tools at domestic hotel enterprises will become relevant during the post-war reconstruction of the national economy and stabilization of the economy. It is substantiated that industry specifics determine the features of pricing in the field of hotel services, which are established on the basis of basic calculation. In view of this, the importance of calculating the cost of services on the basis of operational and detailed management accounting information, taking into account the results of internal control, is emphasized. It has been established that thoroughly and specifically defined internal control functions ensure the rationality of management decisions regarding the effective work of individual structural divisions of the hotel complex and the profitability of various types of hotel services. The conclusions. Based on the results of the study, proposals were formulated on the feasibility of forming information in management accounting to provide a basic basis for calculating absolute and relative indicators that reveal the level of effective (effective) activity of the hotel complex (indicators of the average price (cost) of a provided hotel room, income and gross operating profit on the available room stock).