毕业设计（论文）-餐饮企业降低采购成本的途径研究精选.doc

中文摘要 企业的竞争归根到底是成本的竞争。只有具备成本优势的企业才能在市场竞争中取得优势并赢得胜利。特别是在市场经济高度发展的今天，企业间的市场竞争日益激烈。企业要想在竞争中生存并获得发展，仅仅依靠技术、资本还是远远不够的，还要具备领先的成本优势。成本控制与管理水平，已经成为企业提升市场竞争力的核心因素。只有从战略高度意识到成本管理的重要性，不断地改进企业的内部控制管理质量，才能不断地降低企业的运营成本，实现更大的经济效益。问题的核心是要拥有先进的管理技术和方法，把理念转化为具体的行动，落实到企业管理的各个方面，使之发挥出应有的作用，取得切实的效果。本文以餐饮企业为研究对象，阐述了其采购成本的相关理论及成本控制路径，并以海底捞西安分店为案例，找出了存在的主要问题，并提出了解决方法。 关键词：餐饮企业；采购成本；现状；问题；解决方法 Abstract Enterprises competition in the final analysis is cost competitive.Only have cost advantage enterprises can get advantage in the market competition and win.Especially in todays highly developed market economy, enterprises between the increasingly fierce market competition.Enterprises want to survive in competition and get development, just rely on technology, capital, or not enough, also has the leading cost advantage.Cost control and management level, has become the core element of the enterprise market competitiveness.Only from a strategic height to realize the importance of cost management, and continuously improve the quality of internal control of enterprise management, to continuously reduce business operating costs, achieve greater economic benefits.The core of the problem is to have the advanced management techniques and methods, the concepts into concrete actions, to all aspects of the enterprise management, make it play a proper role, tangible results.Based on catering enterprises as the research object, this paper expounds the relevant theories of the purchasing cost and cost control path, and with the examples of haidilao xian branch, find out the main problems, and puts forward the solution. Key Words: catering enterprise; procurement cost; current situation; problem; solution 目录 Abstract 1 引言 1 一、采购成本的含义、内容与控制路径分析 1 （一）采购的含义与特征 1 1.采购的目的是获得资源 1 2.采购需要商品交易和物流融合 1 3.采购属于经济活动 2 （二）采购成本内容简述 2 （三）原材料与工费支出内容 2 1.原材料费用 2 2.各类工费支出 2 （四）采购成本控制内容 3 （五）主要采购方法 3 二、餐饮企业降低采购成本途径研究-以海底捞西安分店为例 4 （一）海底捞采购成本的现状分析 4 （二） 海底捞采购中存在的问题 4 三、降低采购成本的主要对策 6 （一）加大培训力度提升采购员的职业技能 6 （二）与供应商构建长期伙伴式合作关系 6 （三）完善采