Predpoklady uplatňovania finančného kontrolingu v hoteli

The aim of the article is to point on the premises of financial controlling exercitation in the hotels. Several premises have to be fulfilled to apply the instruments of financial controlling in the Slovak hotels. The proposal of assumptions was educed from the results of the research realized on the sample of Slovak hotels. For the correct functioning of the financial controlling in the hotel, the numbers of the assumptions have to be created. Besides management suitable style determination also the management principles have to be elaborated, hotel has to dispose with functioning information system and controlling has to be secured also from the view of personnel. The hotel organization has to be usually rebuilt and the operation has to work better. Also impor-tant is the controller’s role, who has to clarify positive features and set exact controlling targets to the company management in the beginning to achieve their support for hotel necessary changes implementation.