Auditoría de gestión al área de recepción en el hotel "Santa Clara Libre"
Archivos
Fecha
2009-06-24
Autores
Carrillo Enjamio, Dayana
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El desarrollo económico alcanzado en el siglo XX se ha caracterizado por el crecimiento
terciario de la economía. A partir de los años 50, el turismo se ha incrementado a nivel
mundial, favorecido por el florecimiento económico posbélico, la modernización de los
medios de transporte y de las comunicaciones en general; pasando este sector a ser uno
de los de mayor crecimiento en gran cantidad de países.
A inicios de la década de los 90, Cuba se ve obligada a redefinir su estrategia de
desarrollo, planteándose explícitamente en la Resolución Económica aprobada por el V
Congreso del PCC, la necesidad de explotar aquellos sectores capaces de generar con
rapidez divisas frescas, que sirvan de base al sostenimiento inmediato y desarrollo ulterior
de toda la economía.
El siguiente trabajo titulado Auditoria de Gestión al Área de Recepción en el Hotel “Santa
Clara Libre”, ha sido concebido para la creación y aplicación de un programa y sus
procedimientos debido a la necesidad de elaborar un programa como elemento integrador
de autocontrol y de diagnóstico continuo que permita evaluar la gestión de Recepción y
valuar el grado de economía, eficiencia y eficacia de sus actividades.
Para la realización del mismo se requirió de una amplia búsqueda bibliográfica de los
conceptos relacionados con la Auditoria de Gestión, el Control Interno y todo lo
relacionado con el departamento de Recepción Hotelera, lo que proporcionará la base
para la realización de la auditoria.
A continuación se presenta la caracterización de la entidad y dentro de la misma se
encuentra la del área objeto de estudio, una evaluación del control interno así como un
diagnóstico del área; en el que se encuestaron clientes internos (trabajadores) y clientes
externos con el propósito de conocer aspectos relacionados con el funcionamiento del
departamento de Recepción además se analizaron las cuentas por cobrar a clientes
constituyendo ambos elementos técnicas de auditoria. También se realizó el cálculo y
análisis de varios indicadores económicos con el objetivo de valorar la gestión del área.
Seguidamente se elaboró la propuesta de un programa para evaluar la gestión en el Área
de Recepción del Hotel, el cual fue aplicado a la postre. Los hallazgos de la auditoria
fueron expuestos en el informe en el que se presentaron las conclusiones y
recomendaciones con el fin de erradicar las deficiencias detectadas.
The economic development reached in the XX century has been characterized by the tertiary growth of the economy. Starting from the early 50´s on, tourism has been increased at world level, favored by the bloom economic posbelico, the modernization of means of transportation and communications in general, passing this sector to be one of those of more growth in great quantity of countries. At the beginnings of the decade of the 90´s, Cuba is forced to redefine its development strategy, explicitly stated in the Economic Resolution approved by the V Congress of the Communist Party of Cuba (PCC), the need of exploiting those sectors able to generate quickly fresh foreign currencies that serve from base to the immediate maintenance and ulterior development of the whole economy. The following work entitled Audit of Administration in the Hotel “Santa Clara Libre” has been conceived for the creation and application of a program and its procedures due to the necessity of elaborating a program as an integrative element of auto control and continuous diagnosis that allows it to evaluate the administration of Reception and to value the grade of efficiency, effectiveness and economy of its activities. For the realization of the same one it was required a wide bibliographical search of the concepts related with the administration audit, the internal control and the essential functions of the area that provided the base for the realization of this audit. Then the characterization of the entity is presented and within it that of the area of the object of study is also given, an evaluation to the system of internal control of the same one and a diagnosis of the area of Reception in which internal custommers are included (workers) and external custommers with the purpose to know aspects related with the functioning of the Department of Reception; besides, the bills to get paid to clients were analyzed both constituting audit techniques. The calculus and analysis of some indicators was also made with the objective to value the area control. Subsequently a proposal of a program was elaborated to evaluate the administration in the area of Reception of the hotel, which was applied at last. The discoveries of the audit were exposed in the report in which the conclusions and suggestions were presented with the purpose of eradicating the detected deficiencies.
The economic development reached in the XX century has been characterized by the tertiary growth of the economy. Starting from the early 50´s on, tourism has been increased at world level, favored by the bloom economic posbelico, the modernization of means of transportation and communications in general, passing this sector to be one of those of more growth in great quantity of countries. At the beginnings of the decade of the 90´s, Cuba is forced to redefine its development strategy, explicitly stated in the Economic Resolution approved by the V Congress of the Communist Party of Cuba (PCC), the need of exploiting those sectors able to generate quickly fresh foreign currencies that serve from base to the immediate maintenance and ulterior development of the whole economy. The following work entitled Audit of Administration in the Hotel “Santa Clara Libre” has been conceived for the creation and application of a program and its procedures due to the necessity of elaborating a program as an integrative element of auto control and continuous diagnosis that allows it to evaluate the administration of Reception and to value the grade of efficiency, effectiveness and economy of its activities. For the realization of the same one it was required a wide bibliographical search of the concepts related with the administration audit, the internal control and the essential functions of the area that provided the base for the realization of this audit. Then the characterization of the entity is presented and within it that of the area of the object of study is also given, an evaluation to the system of internal control of the same one and a diagnosis of the area of Reception in which internal custommers are included (workers) and external custommers with the purpose to know aspects related with the functioning of the Department of Reception; besides, the bills to get paid to clients were analyzed both constituting audit techniques. The calculus and analysis of some indicators was also made with the objective to value the area control. Subsequently a proposal of a program was elaborated to evaluate the administration in the area of Reception of the hotel, which was applied at last. The discoveries of the audit were exposed in the report in which the conclusions and suggestions were presented with the purpose of eradicating the detected deficiencies.
Descripción
Palabras clave
Desarrollo Económico, Turismo, Auditoria de Gestión, Eficiencia Económica, Hotel “Santa Clara Libre”