Gerasymova N. Accounting and Internal Audit of Hospitality Services

Object - accounting and internal audit services of enterprises of the hotel industry; purpose - the ground of organizational and methodical positions, and develop of practical recommendations for improving accounting and internal audit services in the management system of hotel business; methods - general scientific and specific; results - recommendations for improvement of accounting and internal audit services to enterprises of the hotel industry; novelty - complex approach and science-based recommendations for the characterization of the accounting policy of the hospitality industry by segments, theoretical and practical basis of scientific costing hotel services on the basis of account of the whole training costs, the conceptual principles of internal auditing in the information service hotel companies, scientific approaches to assess the state of information security of enterprises of the hotel industry, methodical grounds of internal auditing, using modern information and communication technologies; degree of implementation - the enterprises of the hotel industry, higher education institutions; branch - hospitality management