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Imported materials is important factors on the management of food service operations. Especially, the purchasing management is one of the important management factor. But purchasing management isn`t managed effectively because purchaser did not understand the purchasing process, legal problem and profit and customer oriented management In the future, the profit of tourist hotels mainly depend on Food and Beverage division. Imported materials management and control affect to the efficiency of kitchen management. On the point of view, imported materials management is considerable activity. Specially, legal problems are important factor. This thesis aimes to point out the actual status of imported materials management in hotels, and suggests the improvement there of by analyzing the actual status. This research is organized into five sections. section one introduces its objectives, scope. Section two provides the theory of imported materials management in relation to legal problem. Specially, Section two analyzed about the legal approach of imported materials management. Section three, analyzed the actual state of imported materials. Section four, suggests the alternatives of the improvement on imported materials management. Section five discrives the conclusion of this thesis.
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