Internal Control for Hotels’ Current Assets Год выпуска: 2012Автор: Mohammad Nabil ShaabanИздательство: LAP Lambert Academic PublishingСтраниц: 324ISBN: 9783847334477Описание Internal control’s main objective is ensuring successful safeguarding of assets. Its effective implementation involves setting goals and performance standards, monitoring and measuring performance to spot likely deviations from preset standards, and initiating due corrective actions to set performance back to standards. This book explains how internal control procedures can be applied to safeguard hotels’ current assets; cash disbursements incurred for labor and purchasing, cash receipts obtained from the food and beverage and the front office departments, and inventory. The field study and subsequent statistical analyses revealed that the level of application of internal control, managers’ awareness of its importance, and the effect of obstacles were moderate. A significant relationship was found between managers’ awareness of internal control procedures importance, the seriousness of obstacles, some hotels’ characteristics; and the application of internal control procedures,...
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