Servicing activity is the most important thing for the restaurant in achieving its goals. The good servicing activity can be carried out by the system, planned in such a way, that it is able to create the condition which can attract the customers. The systems can be implemented through internal control, so that the deviation which is able to infliet a loss upon the company, can be avoided. However, on the other hand the restaurant is demanded to increase its sales, which is difficult to be achieved caused by the tight internal control. |