Today, hotel industry has to consider the importance of physical resources as indispensible control factor. This study is focused on search of the directions to control effectively the physical resources. For that purpose, this study set a serious of control system. Problems is selected at the basic of that control system. Thoses are as follows. A. Control Philosophy B. Control Procedure C. Quality Control D. A line of Responsibility As a result, this study turns to a different direction on physical resources control. Those are as follows. A. Reconsideration of Control Environment B. Revaluation of Quantity required C. Reorganization of Control Effect Assessment D. Foundation of Total Control System