Abstract
The article defines the factors of transaction costs internal control efficiency increasing by using information and communication technologies. The study has proved that the important condition for transaction costs internal control implementation at hotel companies within automated information systems is to establish interconnections with other management functions including planning, accounting, analysis and control based on a common information platform for all the automated functional subsystems. The paper analyzes the functionality of the integrated hotel enterprise management automation system named «jParus – Hotel» and develops the mechanism for information about the transaction costs transmitting between different internal control departments; the mechanism allows coordinating the information flows of all the management units.
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