餐飲成本及其控制研究

1、揚州大學本科生畢業(yè)論文（自考）餐飲成本及其控制研究餐飲管理郁浩摘要：自上世紀90年代起，我國餐飲業(yè)發(fā)展迅猛，規(guī)模急劇增長。然而，隨著行業(yè)蓬勃發(fā)展，餐飲業(yè)態(tài)日益豐富多元，餐飲企業(yè)數(shù)量呈幾何數(shù)增長，市場競爭日趨激烈，利潤空間日益縮小。在宏觀環(huán)境因素方面，近年來國內(nèi)外經(jīng)濟增速趨緩，加之國務院三令五申下達政令要求厲行節(jié)儉，對餐飲業(yè)造成了很大的沖擊，經(jīng)營業(yè)績明顯下滑。然而，與此同時，與餐飲業(yè)日常經(jīng)營密切相關的原材料價格及工資水平卻持續(xù)上漲，餐飲成

2、本不斷攀升。一直以來被認為是朝陽產(chǎn)業(yè)的餐飲業(yè)，在歷經(jīng)了多年的高速發(fā)展之后，首次面臨較大的壓力和挑戰(zhàn)。在這種情況下，餐飲管理者應思索如何有效地控制餐飲成本，實現(xiàn)企業(yè)可持續(xù)經(jīng)營。餐飲成本的控制情況往往是影響企業(yè)利潤的主要因素，有效地控制經(jīng)營成本及費用是企業(yè)經(jīng)營成功的必然要求。在微利時代的今天，只有運用戰(zhàn)略手段降低成本與費用，才能使企業(yè)在日益狹小的市場空間中樹立競爭優(yōu)勢，實現(xiàn)良性發(fā)展。關鍵詞:成本控制；餐飲企業(yè)；成本控制方法Researcho

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8、itiveadvantageintheincreasinglynarrowmarketspacerealizethebenigndevelopment.Keywds:cateringenterprisescostcontrolcostcontrolmethod目錄目錄一、餐飲成本控制概述............................................................................

9、.......................................1（一）餐飲成本控制的含義...................................................................................................1（二）餐飲成本控制的內(nèi)容........................................................

10、...........................................1二、餐飲企業(yè)成本控制現(xiàn)狀...........................................................................................................2（一）成本控制質量參差不齊...........................................

11、....................................................2（二）成本控制方法單一.......................................................................................................3（三）成本差異分析環(huán)節(jié)薄弱.......................................

12、........................................................3三、餐飲企業(yè)成本控制存在的問題...............................................................................................4（一）控制方法因循守舊，缺乏針對性...................................

13、............................................4（二）缺乏嚴格的制度，相關環(huán)節(jié)漏洞多...........................................................................4（三）低估運營費用，缺乏成本控制意識...............................................................

14、............5四、餐飲企業(yè)成本控制的對策.......................................................................................................6（一）有針對性地采取成本控制方法..........................................................................

15、.........61.采購成本采用制度控制法............................................................................................6（二）完善各種成本控制制度...........................................................................................

16、....71.建立費用支出的內(nèi)部控制制度..................................................................................72完善采購制度.............................................................................................................8

17、（三）餐飲成本信息化管理.................................................................................................10（四）強化全員成本控制意識.............................................................................................11五

18、、總結........................................................................................................................................11致謝.............................................................................