摘要：Purpose – In this study,it is aimed to desig daily status reports for identifying daily income and expenses in a four-star accommodation enterprise operating in tourism sector. Daily status report has been envisaged and planned as an important part of administrative and financial internal controls related to business activities. The study was completed in this direction and the aim was to insert the daily status report into the internal control system in sector and increase managerial strength of enterprises. Design/methodology/approach – In this study,a case study method which is an experimental inquiry method was used. In this context,a four-star accommodation enterprise with a capacity of 251 rooms and 517 beds has been chosen as an application example and daily status reports have been arranged according to the financial data of this enterprise. Findings – Daily status reports were created by adhering to the uniform chart of accounts to determine the real status of the business. With daily status reports,the income and expenses under the main accounts of the company were analyzed in detail and it was ensured that the real situation of the enterprise was seen. Discussion – Analysis of the findings obtained at the end of the study showed that the daily status report is an effective method to minimize financial losses in enterprises. This is considered as an approach that will strengthen the direct accounting internal control system.
其他摘要：Amaç – Bu çalışmada,turizm sektöründe faaliyet gösteren dört yıldızlı bir konaklama işletmesinde günlük gelir ve giderlerin tespitine yönelik olarak günlük durum raporunun oluşturulması hedeflenmiştir. Günlük durum raporu işletme faaliyetleri ile ilgili y
关键词：Hospitality Industry;Internal Control System;Daily Status Report
其他关键词：Konaklama İşletmeleri;İç Kontrol Sistemi;Günlük Durum Raporu
