摘要
采购业务是整个酒店业务流程的重要环节,也是酒店管理的重要内容。酒店采购业务影响酒店的服务质量,成本控制和最终利润。因此需要在采购计划、采购标准、采购价格等方面强化内部控制。
As a key link and the important content of hotel management, procurement operation, influences the hotel business in quality of service, cost control and the final profits. The author proposes the management of purchasing internal control should be strengthened from the aspects of plan, purchasing standard and price.
出处
《天津市财贸管理干部学院学报》
2009年第2期32-35,共4页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
酒店
采购业务
内部控制
hotel
procurement operation
internal control purchasing
