การศึกษาการควบคุมภายในวงจรการจัดซื้อของธุรกิจโรงแรมในเขตอำเภอเมืองเชียงใหม่ จังหวัดเชียงใหม่

Abstract

This study aims to study internal control of procurement cycle of hotel business in Mueang Chiangmai District, Chiangmai Province, comprising 4 aspects i.e. internal control principle, procurement, inventory control and cash outflow control, respectively. The data collection tool was questionnaire, a total of 52 sets. The data collected from the population was proceeded by the Statistical Package. The statistics for data analysis included percentage, mean and standard deviation. The study results of internal control of procurement cycle of hotel business in Mueang Chiangmai District, Chiangmai Province, were summarized as follows.

Regarding internal control principle, it was found that most population had internal control of procurement cycle in line with internal control principle at the high level.

Regarding procurement, it was found that most population had internal control of procurement cycle on procurement at the high level.

Regarding inventory control, it was found that most population had internal control of procurement cycle on inventory control at the improvement level.

Regarding cash outflow control, it was found that most population had internal control of procurement cycle on cash outflow control at the high level.

This study revealed internal control of procurement cycle of hotel business in Mueang Chiangmai District, Chiangmai Province. The study results will be a guideline for next studies and for properly setting plans, improving and developing internal control of procurement cycle for hotel business. It will enhance efficiency and effectiveness of business operation resulting in direct and indirect benefits to the business and related persons.