OPTIMIZATION OF THE HOTEL BUSINESS IN KAZAKHSTAN: THE SPECIFICS OF THE NIGHT AUDIT PROCESS AND ITS EFFECTIVENESS

The hotel business is an industry that requires strict financial control. With the development of tourism in the country, the demand for high-quality hotels of a high category has increased. The growing demand has demonstrated new ways of economic management in hotels, one of which is analysing the daily financial condition of the hotel through an overnight audit. The purpose of the study in order to improve the quality of hotel business management in Kazakhstan is to propose specific ways to optimize this process through a comprehensive study of the content of the night audit process, the specifics of the organization and its impact on the effectiveness of hotel activities. The article presents the process of night audit, its essence and features, and examines the effectiveness of the hotel market in Kazakhstan. The number of hotels of the highest category in Kazakhstan is currently growing, and the increase in hotel rooms explains the relevance of this topic. During the writing of the article, statistical information on locations in Kazakhstan and works on this topic were studied. Since there are few works on this topic in our country, a large amount of foreign literature was used as the primary source of information. The study demonstrated that the night audit is highly effective for checking and forecasting daily income and expenses, as well as unpaid guest reports, at the hotel. Therefore, we can say that a night audit is a type of audit offered to hotels in Kazakhstan, particularly those of the highest category.