Research On HY Hotel Sales And Credit Control System

Hotel is a kind of typical service enterprise, also a diversified comprehensive service facility. In recent years, China’s tourism industry showed a trend of slow development, combined with the foreign hotels are entering Chinese market, led to the hotel industry increasingly fierce competition, most of hotels’ revenue grow slow, even some of hotels’ revenue reduce. At the same time, the problem like internal accounting information distortion, the loss of hotel assets appear, internal control has got more and more attention of the managers. How to strengthen and standardize the internal control work, how to ensure the effective implementation of the control have become the focus of the hotel management.The subject of the paper is HY hotel internal control system, HY hotel established in 2011, each year’s sales and profits are higher than other same size hotels. But after talking with financial manager and analyzing data, I found the sales and credit control system has problems, such as employees lack risk awareness, control design is not sound, lack of effective supervision mechanism, so I give suggestions to HY hotel sales and credit control system, providing the reference for managers.This paper is divided into seven chapters, the first chapter is introduction, topic background and significance, hotels internal control research results, paper research methods and contents. The second chapter tells hotel industry character, the hotel industry internal control objectives and main contents. The third chapter introduces the situation of HY hotel and organization structure, secondly I outline six major aspects of hotel’s receiving control system. The fourth chapter finds the hotel five problems of the control system. The fifth chapter analyzes the reasons for problems occurred. Chapter six gives the corresponding improvements. The last part is conclusion, make a summary to the whole paper.