餐饮业成本精细化管理研究-会计.docxVIP

PAGE 17 餐饮业成本精细化管理研究 ——以西安饮食为例 摘要 近些年随着我国市场经济的不断发展，各行各业的内部竞争开始加剧，企业要想在当前的竞争环境之下脱颖而出，除了对于企业的产品设计以及销售等方面加以完善之外，还需要重视企业的成本管理，因为企业只有实施成本管理，企业的产品成本才能够得以相应的下调，企业的产品利润空间得以加大，餐饮行业也是如此。而在成本管理中需要实施成本精细化管理，这样才能够在各个环节对成本都进行有效的控制。 本文对餐饮企业成本精细化管理进行相应的研究，对我国餐饮企业成本精细化管理所存在的问题进行讲述，并且采取案例分析的方式针对性对西安饮食股份有限公司进行实际案例分析，从西安饮食股份有限公司成本消耗现状入手，分析发现西安饮食股份有限公司在采购成本、库存成本、食材成本、消耗品使用成本以及人力资源成本管理方面存在不足。最后针对包括西安饮食在内的我国餐饮企业提出了针对性完善建议，优化我国餐饮企业成本精细化管理水平，助力我国餐饮企业经营健康发展。 关键词：餐饮业，成本管理，精细化管理，西安饮食 Study on cost refinement management of catering industry-- take xi an cuisine as an example ABSTRACT In recent years, with the continuous development of market economy in our country, all walks of life began to intensify internal competition, enterprises want to stand out under the current competitive environment, in addition to consummates aspects and so on enterprises product design and marketing, also need to attach importance to enterprise cost management, because only the implementation of cost management, enterprises product cost can be cut accordingly, enterprise products to increase the profit space, food and beverage industry. But in the cost management needs to implement the cost refinement management, like this can carry on the effective control to the cost in each link. Accordingly in this paper, the cost of food and beverage enterprise of fine management, Catering enterprises in China the cost of the problem of the fine management, and adopt the method of case analysis pointed to Xi An Catering Co., ltd. for the actual case analysis, from the Xi An Catering Co., ltd. status of the cost of consumption, the analysis found the Xi An Catering Co., ltd. in the purchase cost, inventory cost and cost of ingredients, the cost of consumables used and deficient factors of human resource cost management. In the end, some Suggestions are put forward for the improvement of catering enterprises in China, including xi an catering, so as to optimize the fine management level of the cost of catering enterprises in C