IN – DEPTH ANALYSIS: MANAGEMENT AUDIT AT “H SPORT CAFÉ”

Abstract

This research focuses on the in-depth analysis of management auditing in “H Sport Café”, an establishment that operates as a bar and restaurant, adopting a scientific approach, the study examines the crucial influence of management auditing on strategic decisions within this interdisciplinary environment. The main objective is to identify areas for improvement in the management of resources, finance, personnel and operations to optimize the performance and sustainability of the business. The analysis begins with a review of the company's organizational structure, including a description of its mission, vision and values. Then, the current state of strategic planning, decision making and management control is studied, highlighting the strengths and weaknesses in these aspects, using the mixed methodology with a descriptive approach. The empirical study identifies failures in the efficiency of operational processes, personnel management and financial control, which are negatively impacting profitability. The results also point to the need to improve internal communication and establish more effective performance monitoring and evaluation mechanisms. Finally, the article suggests a set of recommendations to improve the facility's management, including the implementation of a quality management system, the strengthening of staff training, the optimization of resources, and the improvement.