【摘要】：近幾年來(lái),隨著餐飲行業(yè)競(jìng)爭(zhēng)的加劇和國(guó)家政策的影響,許多餐飲企業(yè)紛紛推出平價(jià)菜品來(lái)吸引更多的消費(fèi)者。餐飲行業(yè)的利潤(rùn)提升空間已經(jīng)不似前幾年那樣大,許多中高檔餐飲企業(yè)也關(guān)閉了許多門面,中小餐飲企業(yè)迅速發(fā)展占領(lǐng)了市場(chǎng)份額。在這樣的背景下,餐飲企業(yè)的成本控制顯得尤為重要,利潤(rùn)提升空間不大的情況下降低餐飲企業(yè)的成本也是增加收益的方式。中高檔餐飲企業(yè)想要在餐飲行業(yè)中占據(jù)一席之地,就要運(yùn)用科學(xué)的管理方法來(lái)降低成本和費(fèi)用,提升企業(yè)自身的競(jìng)爭(zhēng)力。在市場(chǎng)中尋求具有自身特色的發(fā)展道路。本文查閱并且總結(jié)了國(guó)內(nèi)外餐飲企業(yè)成本控制理論研究和實(shí)踐動(dòng)態(tài);深入現(xiàn)場(chǎng)調(diào)查ZX餐飲公司的成本控制現(xiàn)狀,獲取企業(yè)內(nèi)部利潤(rùn)表和成本構(gòu)成的財(cái)務(wù)數(shù)據(jù),通過(guò)調(diào)查分析發(fā)現(xiàn)ZX餐飲公司主營(yíng)業(yè)務(wù)成本中餐飲成本占的比重較大,超過(guò)餐飲行業(yè)的平均水平,通過(guò)進(jìn)一步的研究發(fā)現(xiàn)餐飲成本其中的原材料成本是成本控制的重點(diǎn),并從采購(gòu)、驗(yàn)收與入庫(kù)、存儲(chǔ)、出庫(kù)領(lǐng)用與發(fā)放、盤存、生產(chǎn)與加工、銷售七個(gè)環(huán)節(jié)入手,獲取ZX餐飲公司這七個(gè)環(huán)節(jié)的成本控制制度,找出ZX餐飲公司成本控制的存在的四個(gè)問(wèn)題�；赯X餐飲公司降低成本的需要從餐飲成本控制入手,重點(diǎn)放在原材料成本控制的分析和判斷上,以標(biāo)準(zhǔn)成本法和目標(biāo)成本控制法為主要指導(dǎo),提出了具有針對(duì)性的ZX餐飲公司成本控制改進(jìn)方案;探索提出了實(shí)施成本控制改進(jìn)方案的重點(diǎn)建議。作為典型的中高檔餐飲企業(yè),本文希望通過(guò)對(duì)ZX餐飲公司成本控制的研究,對(duì)餐飲行業(yè)內(nèi)的類似企業(yè)進(jìn)行成本控制,提升營(yíng)業(yè)利潤(rùn)提供了指導(dǎo),具有一定的社會(huì)應(yīng)用價(jià)值.
[Abstract]:In recent years, with the intensification of competition in the catering industry and the impact of national policies, many catering enterprises have introduced affordable dishes to attract more consumers. The profit promotion space of catering industry has not been as large as in previous years, and many middle and high grade catering enterprises have also closed many facades, and small and medium-sized catering enterprises have rapidly developed and occupied market share. In such a background, the cost control of catering enterprises is particularly important, and reducing the cost of food and beverage enterprises is the way to increase income. In order to occupy a place in the catering industry, the middle and upscale catering enterprises should use scientific management methods to reduce the cost and cost, and to enhance the competitiveness of the enterprises themselves. In the market to find its own characteristics of the development of the road. This paper reviews and summarizes the theoretical and practical trends of cost control in domestic and foreign catering enterprises, investigates the current situation of cost control in ZX Catering Company on the spot, and obtains the financial data of the profit statement and cost composition of the enterprise. Through investigation and analysis, it is found that the cost of food and beverage accounts for a large proportion of the cost of the main business of ZX catering company, which exceeds the average level of the catering industry. Through further research, it is found that the cost of raw materials is the focus of cost control. And from the purchase, acceptance and storage, out of the warehouse to receive and issue, inventory, production and processing, sales seven links, to obtain the ZX catering company of these seven links of cost control system, Find out the four problems of cost control in ZX catering company. Based on the need of reducing cost in ZX Catering Company, we should start with the cost control of food and beverage, focus on the analysis and judgment of the cost control of raw materials, and take the standard cost method and the target cost control method as the main guidance. This paper puts forward the cost control improvement scheme of ZX catering company and puts forward some key suggestions for implementing the cost control improvement scheme. As a typical middle and upscale catering enterprise, this paper hopes that through the study of the cost control of ZX catering company, the cost control of similar enterprises in the catering industry can provide guidance to enhance the operating profit, which has certain social application value.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719.3;F715.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳思田;;企業(yè)加強(qiáng)目標(biāo)成本法應(yīng)用研究[J];財(cái)會(huì)學(xué)習(xí);2016年24期

2 柳敏;;餐飲業(yè)成本管理方法探究[J];管理觀察;2016年18期

3 溫素彬;李文思;;管理會(huì)計(jì)工具及應(yīng)用案例——企業(yè)價(jià)值鏈的三維分析法及應(yīng)用案例[J];會(huì)計(jì)之友;2016年09期

4 毛鴻鵬;;芻議微利時(shí)代餐飲企業(yè)成本控制策略[J];農(nóng)村經(jīng)濟(jì)與科技;2016年08期

5 葛奇霞;;標(biāo)準(zhǔn)成本法在制造業(yè)的應(yīng)用研究[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2016年04期

6 劉姝彤;;目標(biāo)成本法在我國(guó)企業(yè)應(yīng)用研究[J];財(cái)會(huì)學(xué)習(xí);2016年06期

7 白月月;;鄭州嵩山飯店餐飲成本控制分析[J];經(jīng)營(yíng)管理者;2016年08期

8 張璐;;汽車零部件制造業(yè)中標(biāo)準(zhǔn)成本法的應(yīng)用分析[J];財(cái)經(jīng)界(學(xué)術(shù)版);2016年02期

9 吳佩穎;;標(biāo)準(zhǔn)成本法在餐飲業(yè)成本控制中的應(yīng)用[J];現(xiàn)代企業(yè);2015年12期

10 洪升貴;;目標(biāo)成本法在我國(guó)企業(yè)應(yīng)用研究[J];財(cái)會(huì)學(xué)習(xí);2015年17期

相關(guān)會(huì)議論文 前1條

1 李紅琨;;作業(yè)成本法在中國(guó)連鎖餐飲企業(yè)成本管理中應(yīng)用研究[A];中國(guó)會(huì)計(jì)學(xué)會(huì)2012年學(xué)術(shù)年會(huì)論文集[C];2012年

相關(guān)碩士學(xué)位論文 前4條

1 肖濤琴;KRR餐飲公司營(yíng)業(yè)成本控制研究[D];山東大學(xué);2015年

2 邢麗麗;哈爾濱昆侖酒店原材料成本控制優(yōu)化研究[D];吉林大學(xué);2015年

3 許力丹;BY連鎖餐飲公司成本控制研究[D];天津商業(yè)大學(xué);2014年

4 熊燕;論飯店餐飲成本控制[D];重慶大學(xué);2006年

，

本文編號(hào)：2149403