| Summary: | 碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 96 === The purpose of this study is to investigate the current status of the catering industry and development trends, the difficult points of current accounting works and how to respond,restaurant accounting operations and internal control, let suppliers are able to correctly express their operating conditions, profit and loss situation, financial condition and good internal control, let tax bureaus investigate the catering industry based on reasonable information, not lose its rationality, and not to do wrong or loose unjustly.
The Methods of this study include literature analysis, interview of experts, and case analysis. This study reviews the existing literature to discuss the difficult points of restaurant accounting treatment, and as a basis of accounting operations and internal control. According to the results of the literature analysis, this study offer a design of restaurant accounting and internal control. And by visiting scholars, suppliers, and tax experts to talk about the management of the catering industry, this study analyzes the importance and feasibility of restaurant accounting and internal control. In addition, by reviewing the current restaurant information forms, operating process, and management control points, etc., this study develops the SOP and internal control system as a basis for catering management. To follow the tax laws and regulations, this study considers the common problems and difficult points of restaurant accounting, and has the difficult point analysis and suggested reacting methods.
This study says the catering industry's current situation, development trend analysis, the characteristics of the catering industry analysis, competitive advantages and disadvantages of catering industry and other sectors, the difficult points of accounting treatment, how to respond, revenue, procurement, chef works, production, storage, fixed assets, budget management, and other accounting and business operations receivables, and internal control operating procedures and control focus of cycles such as purchase payments, chef works, production, research and development, personnel management, finance, fixed assets, and investments.
This study offers the improving strategy by the common lacks found of internal control as a reference to the catering industry. If the suppliers can strengthen the management of internal and external affairs and set clear operating norms as a basis for practical implementation, and making the accounting treatment clear, and fully express the authenticity of financial statements, I believe they can enhance management efficiency and increase business performance, and when the business income tax return is investigated, it would avoid arbitration of operating costs by tax bureaus, and the income tax may be saved some.
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