Research On The Internal Control Of Procurement Of X Hotel

Hotel industry is a special service industry,because of the flexible service forms,there are many uncertainties in the management process,so the internal management is very important for the hotel.Strengthening the hotel internal control is helpful to increase the economic benefit of the enterprise and to improve the management quality of the hotel.Procurement is the most important part of cost control for hotels.In order to improve the management level,enhance the management efficiency and increase the hotel profit,the hotel managers should pay full attention to the procurement link and find out the middle class in the process of purchasing in time.We should have a deeper understanding of the demand and supply of hotel materials,and then allocate the hotel procurement more reasonably,so that the cost of hotel procurement can reach the optimal level and effectively avoid the phenomenon of waste.Improve the level of hotel management,and ultimately further enhance the hotel operating profit.Therefore,it is the key to further development of the hotel to improve the internal control and management of the hotel.This paper is divided into seven parts:The first part introduces the research background of this paper through industry development and related data,summarizes the theoretical and practical significance of the study.The second part explains the related concepts and theories of procurement internal control.The third part summarizes the characteristics of hotel,the internal control of hotel purchasing business and the status quo of X hotel internal control.The fourth part analyzes the problems in the process of X hotel purchasing internal control.In the fifth part,the improvement methods are given for the problems caused by the internal control of procurement.The sixth part puts forward how to do a good job of hotel procurement internal control measures.The seventh part summarizes this article and points out that The imperfect place of.Taking the internal control of X hotel purchasing business as an example,this paper draws lessons from the academic research on internal control in the procurement process at home and abroad,as well as the literature related to this aspect.This paper introduces the overall development of hotel industry,the general situation of hotel purchasing and the basic process of purchasing.This paper points out the problems existing in the internal control environment,warehouse inventory,daily menu purchase and emergency purchase of X Hotel.Finally,aiming at the internal control of X hotel purchasing business,the paper puts forward some optimization measures,such as strengthening the material receiving control and simplifying the examination and approval,in order to reduce the cost of X hotel procurement and enhance the competitiveness of X hotel.At the same time,hope goes through After the study of this article.In order to improve the management level of hotel industry,internal control optimization suggestions are put forward for hotel purchasing business.