INTERNAL CONTROL IN THE ENTERPRISE MANAGEMENT SYSTEM OF THE RESTAURANT BUSINESS

The article is devoted to the generalization of the issues of the theoretical, methodological and organizational nature of internal control. The relevance of the research is due to the high competition between enterprises in the restaurant business and the need to introduce an existing system of internal control at enterprises in order to increase the efficiency of their financial and economic activity. The article considers the main goal and tasks of internal control in modern conditions of management. The factors of the efficiency of the operation of the control system at the enterprise are determined. The paper considers the principles of enterprise management. On the basis of the research, the views of economists are summarized and the main principles of the management of restaurant enterprises are highlighted. The scientific approaches to the interpretation of internal control, as functions of management are investigated. The relationship between the functions of management and control of restaurant enterprises is determined. According to the author, internal control should be considered as part of a unified enterprise management system, which includes an analysis of the assessment of opportunities and expected risks, the definition of strategic goals, the planning and coordination of various partial processes and activities in general to achieve the goal, data registration, comparison of the results of economic activity plan and implementation of the control process. In the article it is emphasized that according to technological processes of production it is expedient to carry out the control of all stages of the life cycle of the enterprises of the restaurant industry, with a clear distribution of functions and responsibilities for the quality of products and customer service. In addition, it is necessary to develop issues of continuous control of technological operations manufacturing products - from the receipt of raw materials to the enterprise to the sale of finished products to consumers. The role and place of internal control in the system of enterprise management in the restaurant economy is specified. It is noted that the presence of internal control at each stage of the economic activity of the enterprise will stimulate its efficiency and effectiveness by actively influencing the objects under control, which will promote the achievement of the optimum result of enterprise management.