摘 要 1 论我国酒店餐饮业成本控制的问题与出路摘要当前，中国的经济正处于从制造业大国向服务业大国转型的重要历史节点。其中酒店餐饮业是服务业中产业经济支柱之一。随着市场经济的迅速发展以及人民生活质量的明显提升， 在外就餐成为人们生活的重要组成部分，从而为我国的酒店餐饮行业的迅速发展创造了条件。但是近年来随着国内酒店餐饮行业内部的竞争愈演愈烈， 大量品牌连锁快餐的崛起， 新兴网络外卖软件的普及， 同时国家“十八大” 反对公款消费政策的出台， 使得我国酒店餐饮公司面临着巨大的竞争压力和挑战。酒店餐饮业将迎来真正的“洗牌期”。要想拥有市场、增强企业自身竞争力， 除了要有成功的营销手段吸引客源，增加营业收入外， 成本控制的好坏往往是决定酒店餐饮部利润大小的主要因素。拥有有效的成本控制方法以及完善的成本控制体系是企业成功的必经之路。本文依据我国酒店餐饮行业的现状提出了目前行业内普遍存在的问题，通过对问题定性以及定量的分析，在酒店餐饮部经营活动中的各个环节提出了有效的解决措施。关键词 ：成本控制；实际成本；十八大ABSTRACT 2 Problems and Solutions on Cost Control of Restaurant Industry Of Hotels in ChinaABSTRACT At present, China's economy is an important historical juncture from the manufacturing industry power transforms to the service industry power. The restaurant industry of hotels is one of the pillar industries in the service industry. With the rapid development of market economy and the improvement of people's living quality, eating out has become an important part of people's daily life. Thus creating the conditions for the rapid development of China's restaurant industry of hotels. But in recent years, with the fierce competition in the domestic restaurant industry of hotel, a large number of famous chain fast food restaurants rise sharply, the popularity of the network takeaway software. In addition, the national "The Eighteenth National Congress of the Communist Party of China" combats the consumption of public funds, making ...
