{"id":15126,"date":"2021-05-20T14:00:43","date_gmt":"2021-05-20T11:00:43","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15126"},"modified":"2021-05-20T15:20:04","modified_gmt":"2021-05-20T12:20:04","slug":"theoretical-aspects-of-night-audit","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/theoretical-aspects-of-night-audit\/","title":{"rendered":"Mikhailova N., Volodko O., Rybakova S. Theoretical Aspects of Night Audit at Hotel Enterprises"},"content":{"rendered":"

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JEL Classification<\/strong>: L83; M 29
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V26(2021)-14<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Mikhailova Natalia,<\/b> Ph. D. in Economics, Associate Professor,\u00a0 Associate Professor of Hotel and Restaurant and Resort Business, Poltava University of Economics and Trade, Poltava, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-6264-5179<\/a>
\ne-mail:<\/strong> mihaiylovanata1984@gmail.com<\/a><\/p>\n

Volodko Olga<\/b>, Ph. D. in Technical Sciences, Associate Professor, Associate Professor of Hotel and Restaurant and Resort Business, Poltava University of Economics and Trade, Poltava, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0003-1387-181X<\/a>
\ne-mail:<\/strong> volodkoolga2@gmail.com<\/a><\/p>\n

Rybakova Svitlana<\/b>, Senior Lecturer of the Department of Hotel and Restaurant and Resort Business, Poltava University of Economics and Trade, Poltava, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-8490-9235<\/a>
\ne-mail:<\/strong> srybakova31@gmail.com<\/a><\/p>\n

 <\/p>\n

Theoretical Aspects of Night Audit at Hotel Enterprises<\/b><\/h2>\n

 <\/p>\n

Introduction<\/b>. Hotels are luggage and service enterprises. To make the right management decisions and increase profits hospitality enterprises must have accurate, timely, and truthful information on the issues of commercial activities. The most effective way to obtain this information is possible when conducting a regular external audit. It is the quality of the current audit that determines the financial position of the state enterprise. Night audit is one of the areas of internal audit of hotel enterprises, aimed at ensuring the safety of assets, verifying the reliability of accounting information, improving the efficiency of operations, and their compliance with enterprise policy.\u00a0 Night audit is of particular importance for managers and owners of hotel enterprises, as it helps to assess the implementation of the objectives of production and economic activity.\u00a0\u00a0<\/span><\/p>\n

Purpose.<\/b> The purpose of the article is to study the theoretical aspects of night auditing in the hotel industry.\u00a0\u00a0<\/span><\/p>\n

Methodology of research<\/b>. The achievement of this goal was carried out with the help of general scientific and applied research methods, in particular: methods of scientific abstraction – to substantiate the essence and significance of night audit as an aspect of internal control in the hotel industry; methods of logical generalization – to determine the main tasks of the night audit; methods of systematization, detailing and grouping – to consider the methods and basic functions of night auditing.\u00a0\u00a0<\/span><\/p>\n

Results<\/b>.\u00a0 Analyzing and systematizing the scientific works of many scientists, the essence, purpose, and tasks of night audit were determined, the technology and methods of night audit of the hotel were considered, the main competencies of night auditor in the process of control operations were clarified.\u00a0\u00a0<\/span><\/p>\n

Conclusions<\/b>. The practical significance of the obtained results is to determine the need to introduce the practice of night audit as a full-fledged type of control.\u00a0 The scientific novelty of the research results is the deepening of the theoretical foundations of night audit technology to improve the accounting and control support of the management system of the hotel industry.\u00a0 Further research will focus on the detailed implementation of night audit automation in hotel activity.<\/span><\/p>\n

Keywords<\/b>: hotel management; night audit; night auditor; internal audit; control; inspection.<\/span><\/p>\n

 <\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Bailyk, S. Y. (2009). Gostinichnoye khozyastvo. Organizatsiya,upravleniye, obsluzhivaniye [Hotel management. Organization, management, service]. Kyiv : Dakor [in Ukrainian].<\/span><\/li>\n
  2. Gerasimova, N. S. (2014). Metodychni aspekty provedennia audytu v gotelnykh pidpryiemstvakh\u00a0 [Methodical aspects of conducting internal audit in hotel enterprises]. <\/span>N\u0430ukovyi visnyk Khersonskogo derzhavnogo universytetu<\/span><\/i> [Scientific Bulletin of Kherson State University]. 6, 122-125 [in Ukrainian].<\/span><\/li>\n
  3. Golovko, O. M. (Eds.). (2011). Organizatsiia gotelnogo gospodarstva [Organization of the hotel industry]. Kyiv : Kondor [in Ukrainian].<\/span><\/li>\n
  4. Lukianov,V.O. & Munin,G. B. (2012). Organizatsiia gotelno-restorannogo obslugovuvannia [Organization of hotel and restaurant service]. Kyiv : Kondor [in Ukrainian].<\/span><\/li>\n
  5. Malska, M.P. & Pandiak, I. G. (2012). Gotelnyi bisnes : teoriia ta praktyka [Hotel business : theory and practice], Kyiv : Tsentr uchbovoi literatury [in Ukrainian].<\/span><\/li>\n
  6. Nozhkina, T. V. (2007). Mezhdunarodnyy audit [International audit]. Petropavlovsk-Kamchatskiy : \u041a\u0430mchatGTU [in Russian].<\/span><\/li>\n
  7. Podolskiy, V. I. & Savin, A. A.(2011). Audit [Audit]. Moscow : Yurayt; ID Yurayt [in Russian].<\/span><\/li>\n
  8. Ramamoorti Sridhar Chapter (2003). Internal auditing : history, evolution and prospects. The Institute of Internal Auditors Research Foundation. Altamonte Springs, Florida.<\/span><\/li>\n
  9. Roglev, Kh.Y. (2009). Osnovy gotelnogo menedzhmentu [Fundamentals of hotel management]. Kyiv : Kondor [in Ukrainian].<\/span><\/li>\n
  10. Slobodyanyk, Yu. B. (Eds.). (2018). Vnutrishnii audit [Internal audit]. Sumy : TOV \u00abVPP \u00abFabrika druku\u00bb [in Ukrainian].<\/span><\/li>\n
  11. Shereemet, A. D. & Suyts, V. P. (2006).\u00a0 Audit [Audit]. Moscow : INFRA-M [in Russian].<\/span><\/li>\n<\/ol>\n

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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>03\u00a0March 2021<\/span><\/strong><\/p>\n

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    Mikhailova N., Volodko O., Rybakova S. (2021). Theoretical Aspects of Night Audit at Hotel Enterprises. Modern Economics<\/em>, 26(2021), 98-102. DOI: https:\/\/doi.org\/10.31521\/modecon.V26(2021)-14.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: L83; M 29 DOI: https:\/\/doi.org\/10.31521\/modecon.V26(2021)-14 [\/vc_column_text][vc_column_text] Mikhailova Natalia, Ph. D. in Economics, Associate Professor,\u00a0 Associate Professor of Hotel and Restaurant and Resort Business, Poltava University of Economics and Trade, Poltava, Ukraine ORCID ID: 0000-0001-6264-5179 e-mail: mihaiylovanata1984@gmail.com Volodko Olga, Ph. D. in Technical Sciences, Associate Professor, Associate Professor of Hotel and Restaurant and
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