摘 要餐饮业是我国的传统的服务行业。随着人们生活质量的不断提高和消费水平的逐步改变，餐饮业将进入快速发展的阶段。同时，餐饮业竞争也日趋激烈，材料成本高、工作成本高、餐饮业租金成本高，也直接影响到企业的利润。因此，为了走出困境，餐饮业必须运用管理手段降低成本，使企业能够在日益狭窄的市场空间中建立竞争优势，寻求更大的发展空间。成本控制的质量往往是决定企业利润的主要因素。有效的成本控制是企业成功的必然要求。餐饮业的成本项目范围广，涉及部门多，控制因素不可预测，因此控制成本尤为重要，餐饮企业应重视相关成本管理问题。本文针对沈阳金拱门食品有限公司成本管理现状，对其成本核算体系进行了分析，同时考虑成本控制的可行性，认为沈阳金拱门食品有限公司的成本控制的主要问题有各类材料成本控制力度不一、员工流动性大和制度不完善这三个部分。本文主要应用了目标成本法作为主要理论依据，针对沈阳金拱门食品有限公司成本控制问题，研究其成本控制的优势、劣势，提出沈阳金拱门食品有限公司成本控制问题的改进方案。 关键词：成本控制; 成本预算; 目标成本法AbstractCatering industry is the traditional service industry in China.The improvement of people's living standards and the improvement of consumers' habits, the industry, the industry, and the industry are in a hurry. In the meantime, competition in the catering industry is intensifying, with high material cost, high work cost and high rental cost in the catering industry, which also directly affects the profits of enterprises.Therefore, in order to get out of the predicament, the catering industry must use management methods to reduce costs, so that enterprises can establish a competitive advantage in an increasingly narrow market space and seek greater development space. The quality of cost control is often the main factor that determines corporate profits. Effective cost control is an inevitable requirement for business success. The cost items of the catering industry have a wide range, involve many departments, and h...
