KNjIGA SAžETAKA / BOOK Of ABSTRACTS - Treći međunarodni ...

Rade Božović
University of Novi Sad
Department for geography, tourism and hotel management, Science and Mathematics Faculty
Trg D.Obradovića 3, 21000 Novi Sad, Vojvodina, Serbia.
tel.: +381 63 511 492, fax: +381 (0) 21 45 40 46
e-mail: bozovicr@yahoo.com
Dušan Jovanović
Educons University, Business economy faculty
Vojvode Putnika bb, 21208 Sremska Kamenica, Vojvodina, Serbia.
e-mail: duda.jovanovic@gmail.com
Bela Muhi
University Educons, Business economy faculty
Vojvode Putnika bb, 21208 Sremska Kamenica, Vojvodina, Serbia.
e-mail: muhi.bela@gmail.com
Title of the contribution:
Internal audit and control in Food and Beverage sector
of rural tourism
Keywords:
rural tourism, F’n’B, audit, control
Type of presentation:
The presentation will be oral. PowerPoint presentation
is used as a presentation tool.
Theme:
Segment 1 point 5 – Food (in rural tourism)
Purpose of study:
Purpose of the study is the acceptance of new internal
audit and control standards in rural tourism enterprises,
which should become increasingly usable in the future.
This is especially true on behalf of the Food and Beverage
sector in the rural tourism facilities.
Methodology/Approach:
Approach is given to the study as the Case study of the
internal audit and control applications towards the controllability
increase of the service process of the Food
and Beverage sector in the rural tourism. The internal
audit and control in terms of production and service
operations should standardize and modulate controllability
of them in the field of rural tourism as well as for
other service operations, thus homogenizing the quality
of commercial value of such services and products.
1. TemATSkA cJelinA: BAšTinA i TRADiciJA U TURizmU
Structured abstract
Findings:
Findings have cleared that all the cash flow is easier to
control with the new system. On the other hand, it produces
a tactical and documentable approach towards
the control in the rural tourism’s Food and Beverage
sector. It also improves the controllability of the process
in which the products are produced and served for tourists
that enjoy numerous pleasures of the rural tourism.
It is also possible to improve the technique of Food and
Beverage purchasing and other interconnected processes.
Originality/Value:
Up to this point the internal audit and control are being
used as management tool all over the World, but in the
terms of the rural tourism and the Food and Beverage
management they are not applied thoroughly enough.
Also, the value of this way towards the completion of
the control process in the Food and Beverage sector
of the Hospitality industry is invaluable. The audit and
control, as the part of overall control process, should become
one of the important issues.
Research limitations/Implications:
The internal audit and control application on Food and
Beverage sector is limited by up-to-date knowledge of
the processes. Limitations are also derived from diversified
industry and infrastructure of the F’n’B sectors
around the industry, especially in the rural tourism.
Practical implication:
Practical application of the internal audit and control is
attractive to all the managers and accountants in the industry.
This is for the reason of the control effort, which
should become easier and more manager-friendly.
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