OTEL LETMELER N N Y YECEK ECEK B LüMüNDE KONTROL S STEM N N ETK NL N N DE ERLEND R LMES NE Y NEL K B R UYGULAMA = AN APPLICATION FOR EVAULATING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM IN FOOD AND BEVERAGE DEPARTMENT OF HOTEL ENTERPRISES

At the present day, understanding of tourism industry by our country gradually and changing of guest’s desires and expectations are caused a considerable competition within the international area. In this competition atmosphere, hotel enterprises should increase their service quality and also they should furnish services due to today’s varying conditions in order to compete with this situation. On the other hand, the amount of monetary affairs, the existing of much more earnings centre and the selling of high- unit value products are made an effective internal control necessary especially in hotel enterprise’s food and beverage departments. In this context, an application study is made in a five-stars hotel’s food and beverage department in zmir and the effectiveness of internal control system is searched.