常春藤餐饮公司生产成本管理的问题与对策.docxVIP

PAGE PAGE 14 摘 要 成本是企业盈利能力企业经营水平的重要参考指标，对成本的控制水平高低直接影响企业的盈利空间和经营水平。对于餐饮企业而言，成本的合理控制，可以使得餐饮企业获得更客观的利润，更高的业绩，进而获得发展，实现经营目标。本论文为了探讨餐饮企业对成本的合理控制和企业绩效之间的相互关系，查阅了成本管理与企业绩效的相关资料以及学者对成本管理和企业绩效的研究，并且以东莞餐饮业的常春藤餐饮公司为例，结合公司近四年的相关经营数据分析东莞餐饮业的常春藤餐饮公司在经营管理过程中成本管理与绩效之间的关系，从东莞餐饮业的常春藤餐饮公司当前的成本管理与绩效的现状中发现了以下问题，如新鲜食材损耗严重，人工成本负重大，新式菜品食材浪费严重和包装成本昂贵问题，最后就问题提出解决方案，由此可以解决成本管理与绩效关系中的矛盾，使得企业获得更高的盈利空间，以及优化绩效管理，推动企业不断发展，为社会提供更好的服务。 关键词：成本管理 餐饮公司 成本数额 管理方式 Abstract Cost is an important reference index for the operation level of enterprises with profitability. The level of cost control directly affects the profit space and operation level of enterprises. For catering enterprises, reasonable cost control can make catering enterprises obtain more objective profits and higher performance, and then obtain development and achieve business objectives. In order to explore the relationship between reasonable cost control and enterprise performance of catering enterprises, this paper has consulted the relevant materials of cost control and enterprise performance, as well as scholars research on cost control and enterprise performance. Taking the Ivy catering company in Dongguan catering industry as an example, combined with the relevant operating data of the company in the past four years, this paper analyzes the relationship between the Ivy catering company in Dongguan catering industry The relationship between cost control and performance in the process of operation and management. From the current situation of cost control and performance of ivy catering company in Dongguan catering industry, the following problems are found, such as serious loss of fresh food materials, significant negative labor cost, serious waste of new food materials and expensive packaging cost. Finally, solutions are put forward to solve the problems, which can solve the cost control The contradiction in the relationship with performance makes enterprises obtain higher profit space, optimize performance management, promo