ORGANIZATION OF AN EFFECTIVE SYSTEM OF INTERNAL CONTROL OF THE PERFORMANCE OF HOTEL BUSINESS ENTERPRISES

Abstract

The article explores the theoretical and methodological principles of organizing an effective system of internal control of the results of the activities of hotel business enterprises in the conditions of growing competition, digitalization of business processes and increasing requirements for the quality of management information. The relevance of a comprehensive approach to organizing internal control is substantiated, which combines accounting and analytical, organizational and managerial, risk-oriented and information-digital components and ensures the continuity of managerial influence on the results of the activities of hotel business enterprises. A generalization of modern scientific approaches to controlling, internal audit, risk management and digitalization of management processes in the hotel business is carried out, which made it possible to identify the key problems of fragmentation of existing control systems and insufficient integration of accounting and analytical and digital support. It is established that the effectiveness of internal control is determined by its ability to ensure timely detection of deviations in income and expenses, control of service quality, management of business processes, minimization of risks and protection of information flows. A functional-level model of the organization of effective internal control of the results of the activities of hotel business enterprises has been formed, which reflects a sequential transition from the formation of an information base to the achievement of final results of activity and their adjustment through feedback. The content and functional purpose of each level of the system have been determined: input (information), basic accounting and analytical, management, protective and regulatory, digital integration and performance. It is concluded that the implementation of a multi-level internal control system is an important factor in the adaptation of hotel business enterprises to the conditions of a dynamic market environment and digital transformation of the economy.