| In recent years,China's economic situation has become increasingly complex,the hotel as a traditional service industry,market competition continues to intensify,the hotel industry from the high period of the period gradually changed to low-profit era,so the hotel in order to survive in the market,we must seize the initiative,To account for more market share,you need to improve the hotel internal control system,because all the control activities in the hotel,is often the most difficult part of the procurement process,once the improper use or procurement system is unreasonable,it will give the relevant personnel,Mutual fraud,to the hotel a huge loss,while the purchase link for the hotel cost control has an important role,so the hotel managers should pay attention to hotel procurement work,a clear analysis of hotel materials needs,and hotel procurement process problems,so as to further improve the hotel Of the internal control system,to avoid unnecessary waste occurred,enhance the overall management level of the hotel.In this paper,the internal control theory and case study of the combination of analytical methods,SA hotel procurement links to control the internal control of the internal control.The second part is about the definition of procurement and procurement,the definition of purchasing cost,the evolution of internal control,the process of internal control of procurement,and the internal control of procurement.Key points and defects,the procurement cost of internal control methods;the third part is to introduce SA hotel overview,procurement process and internal control of the status quo;the fourth part is to carry out management diagnosis,analysis of the current SA hotel procurement link problems;SA hotel procurement links to the existing problems of the proposed solution;the sixth part is to draw the conclusion: the hotel needs to improve the procurement of internal control,to avoid procurement risks,thereby reducing procurement costs and enhance hotel profits. |
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