ANALYZING AND RANKING ORDER OF INTERNAL CONTROL ISSUES IN THE HOSPITALITY AND HOTEL INDUSTRY IN CHANTHABURI PROVINCE BY MULTI- CRITERIA DECISION MAKING METHOD

Abstract

     This research aims to analysis of issues Ranking the order of issues within hospitality and hotel businesses in Chanthaburi province. Additionally, it seeks to compare these issues based on the business operation types, using a multi-criteria decision making method. The evaluators targeted for this study are business owners, managers, or financial accountants of hospitality and hotel businesses in Chanthaburi province, totaling 123 individuals. The research employs a 10-criteria assessment and applies the TOPSIS method to efficiently rank the internal control problems.
The evaluation method effectively ranks the internal control issues, highlighting the top three problems. These are issues with inventory control, cash receipts control, and non-current asset control (land, buildings, equipment). The comparative analysis of internal control problems in hospitality and hotel businesses in Chanthaburi province reveals that sole proprietorships face the most significant internal control challenges, partnerships have moderate issues, while companies experience the least internal control problems.