Abstract
<jats:p>Formulation of the problem. This article systematically examines the theoretical foundations, technological components, and application possibilities of Industry 4.0 and digitalization processes in the restaurant sector. The purpose of the study is to evaluate, from a conceptual perspective, the impact of these technologies on operational efficiency, service quality, and strategic management in restaurant businesses. The object of the study is the organizational, methodological and technological aspects of strengthening internal control systems through the implementation of modern digital technologies and innovative monitoring tools. Research methods. Using a descriptive-analytical methodology based on secondary data, regulatory documents, corporate reports, and international assessments, the paper evaluates the extent to which digitalization, automation, data analytics, and continuous control mechanisms have strengthened internal control effectiveness. The main hypothesis. It is particularly emphasized that digitalization in the restaurant sector means not only technical renewal, but also a change in the management model, customer relations, and value-creation mechanisms. Present of the main material. The analyses show that, in the local higher education environment, the level of digitalization of management and financial models is unevenly distributed, which leads to inefficient allocation of administrative resources, weaker control over teaching quality, and serious financial risks. In particular, financial risks arising from disruptions in system operation have a direct negative impact on universities’ budget planning and investment attractiveness. Originality and practical significance. The research evaluates the customer service system based on three main stages pre-flight, in-flight, and post-flight processes using system indicators that reflect the degree of customer behavior change. The findings demonstrate that variations in service quality influence not only immediate satisfaction levels, but also passenger flow, repeat travel share, company profitability, and CLV as strategic indicators. Conclusions and prospects for further research. The study found that the application of digital technologies, electronic management platforms, and predictive analytics tools makes it possible to minimize administrative costs, optimize resources, and ensure the accessibility of educational services</jats:p>