Внутрішній аудит в управлінні витратами підприємств ресторанного господарства

Abstract

Досліджено теоретичні аспекти та визначено можливості практичного застосування внутрішнього аудиту в управлінні витратами підприємств ресторанного господарства. Наведено порівняльний аналіз переваг та недоліків впровадження внутрішнього аудиту на підприємствах ресторанного господарства. In the article the theoretical aspects of internal audit and the problems of its practical application at the restaurant business enterprises have been considered. The basic approaches to defining the essence and purpose of internal audit have been determined. The expedience of the internal audit application as opposed to other form of financial control has been substantiated.The comparative analysis of the benefits and disadvantages of the internal audit implementation at restaurant business enterprises has been conducted. Thus, the main advantages of the internal audit application are its permanence, preventive character and the abilityof using the confidential and administrative information. The important differences between the internal audit, revision and consulting have been considered. Thus, the revision activity focused on the retrospective, on events that have already occurred and their consequences. Internal audit focused on the prospect, on analysing the future events that may have an adverse effect on the activity of the enterprise. The results of own author`s research, that had received by interviewing management personnel of definite restaurant business enterprises have been usedin this work. The overview of key problems in the sphere of restaurant businessenterprisers expenses management and suggestions for their optimization and rationalization through using the internal audit have been determined in the article.