餐饮业成本控制与对策分析
关键词:餐饮业 成本控制 成本管理
Catering cost control and countermeasure analysis
—— InFuningZhongyoucateringservice company as an example
Abstract
Cost control throughout the course of catering enterprise cost form, that is all in food production and operating cost in the process of the formation of any factors affecting cost, should become the content of the food and beverage cost control. Catering enterprises in the competition, must according to its own characteristics for running a targeted for cost control, and effectively strengthen the cost control system. Therefore, the study of catering enterprises cost control is imminent, the implementation of effective measures to control the cost to maximize enterprise profits and to become the catering enterprises survival and development of major issues. So for catering enterprises cost control present situation and existing problems, and find out the channels of strengthening our country catering cost control research, has the very vital significance.
Thisis in FuningZhongyoucateringservice companyas an example. According to examples to study the effect of cost control of enterprise management. Scholars at home and abroad are mostly speaking about the cost control of small and medium-sized catering enterprises, few specific to a company. And this article is aimed at toFuningZhongyoucateringservice company. Research and to conduct a comprehensive analysis of the cost control problems, put forward to strengthen the cost control the feasibility of the scheme. In addition, this paper using a variety of methods to problems of digging, step by step to find out all relevant problems existing in the catering industry in our country, and many scholars of the theory and in view ofFuningZhongyoucateringservice company. The actual situation and the results of the analysis, put forward reasonable Suggestions, to develop a feasible plan.
本次我根据抚宁县忠友餐饮服务有限公司的实例来研究成本控制对企业经营的影响。国内外学者大都是泛泛而论中小餐饮企业的成本控制,很少具体到某一个公司。而本文是针对对忠友餐饮服务有限责任公司的成本控制问题进行全面分析的研究,进而提出加强成本控制的可行性方案。此外,本文采用多种方法进行问题的挖掘,逐步找出我国餐饮业存在的所有相关问题,再结合众多学者的理论及针对忠友餐饮服务有限责任公司的实际情况和分析结果,提出合理的建议,制定出可行的计划。
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餐饮业成本控制与对策分析
摘 要
成本控制贯穿于餐饮企业成本形成的全过程,即凡是在餐饮制作和经营成本形成的任何过程中影响成本的因素,都应成为餐饮成本控制的内容。餐饮企业要在竞争中立于不败之地,就必须根据自身的经营特点有针对性地进行成本控制,有效地强化成本控制制度。为此,对餐饮企业成本控制的研究已迫在眉睫,实施有效措施控制成本使企业实现利润最大化也来越成为餐饮企业生存发展的重大问题。因此,对餐饮企业成本控制现状以及存在问题,并找出加强我国餐饮业成本控制的途径进行研究,具有十分重要的意义。
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本人申明:
我所呈交的本科毕业设计(论文)是本人在导师指导下对四年专业知识而进行的研究工作及全面的总结。尽我所知,除了文中特别加以标注和致谢中所罗列的内容以外,论文中创新处不包含其他人已经发表或撰写过的研究成果,也不包含为获得北京化工大学或其它教育机构的学位或证书而已经使用过的材料。与我一同完成毕业设计(论文)的同学对本课题所做的任何贡献均已在文中做了明确的说明并表示了谢意。