我国酒店餐饮业成本控制研究资料.doc

诚信申明 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。 若有不实之处，本人承担一切相关责任。 本人签名： 年 月 日 我国酒店餐饮业成本控制研究 摘 要 随着经济的迅速发展，市场竞争日益激烈，特别是在如今全球经济危机的大环境下，酒店如果想做好餐饮业的经营，成本控制成为了关键。餐饮成本控制是经营管理的重要内容，餐饮的成本结构制约着餐饮产品的价格，而餐饮的价格又影响着餐厅的经营和上座率，餐饮经营中，保持或降低餐饮成本中的原材料成本和经营费用，尽量提高食品原材料成本的比例，使餐饮产品的价格和质量更符合市场要求、更有竞争力，是保证餐饮经营效益、增强竞争能力的具体措施。科学地组织餐饮成本控制可以提高餐厅的经营与管理水平，减少物质和劳动消耗，使餐厅获得较大的经济效益。餐饮成本控制关系到餐饮产品的质量和价格，关系到餐厅营业收入和利润，同时也关系到顾客的利益及满足顾客对餐饮质量和价格的需求，从而促进餐饮产品的销售。因此餐饮成本控制在酒店经营和管理中有着举足轻重的作用。Tang shan Kai luan Hotel Of the cost control of research Abstract With the rapid development of the economy, an increasingly competitive market, especially in todays global economic crisis environment, the hotel If you want to do a good job catering industry operating cost control has become a key. Food and beverage cost control is an important part of the hotel management, the catering cost structure as well as restricting the prices of food and beverage products, the price of food and the restaurant business and attendance, maximize the proportion of food raw material costs, the price and quality of the food and beverage products more in line with market requirements, more competitive is to ensure that the food and beverage operating efficiency specific measures to enhance competitiveness. Scientifically organize food and beverage cost control can improve the operation and management of the restaurant level, to reduce the consumption of material and labor, the restaurant has received greater economic benefits. Food and beverage cost control related to the quality and price of food and beverage products, related to restaurant revenues and profits, but also related to the interests of its customers and to meet customer demand for food and beverage quality and price, so as to promote the sales of food and beverage products. Food a