编号江南大学太湖学院毕业设计(论文)题目:论我国中小餐饮企业成本控制经管系国际会计专业学号:0751062学生姓名:施青云指导教师:李玉君(职称:讲师)(职称:)二〇一一年五月摘要摘要餐饮企业是我国国民经济的重要组成部分。而中小餐饮企业又是餐饮企业中最具活力的一员。但由于近几年金融危机、原材料价格上涨、员工工资上涨等一系列原因使得餐饮业迎来了他的微利时代。我国的中小餐饮企业在成本控制理念及内部控制系统上还存在很多问题,在当今竞争日趋激烈的情况下,想要立于不败之地,就应该改变现行的较陈旧的成本控制理念,同时对落后的成本控制方法进行改进。本文通过对成本控制理论与方法相关的研究,从中小餐饮企业的成本管理现状分析入手,对中小餐饮企业营运中成本控制进行的全面剖析。希望通过建立餐饮企业合理的成本控制流程,建立完善的成本检查制度。同时通过优化成本核算方式来更好的控制餐饮企业的成本。本文就以上几方面提出了几点意见。关键词:中小餐饮企业;成本控制;成本流程;成本核算IAbstractABSTRACTCateringenterprisesarethemostimportantpartofournationaleconomy.Smallandmediumcateringenterprisesarethemostvigorousones.However,cateringenterprisesusheredintheirsmallprofiterabecauseofthefinancialcrisis,risingpricesofrawmaterials,employeewagesriseandaseriesofcauses.Andoursmallandmediumcateringenterpriseshavesomeproblemsinthecostcontrolconceptandinternalcontrolsystem.Withtheincreasinglycompetitivecircumstances,ifwewantstandinaninvincibleposition,weshouldchangethecurrentoldercostcontrolconceptandatthesametimeimprovethecostcontrolmethod.Thisarticlestudiesonthecostcontroltheory,fromthecostmanagementandanalysisofthepresentofthesmallandmediumcateringenterprises.Ihopethatthroughestablishingthereasonablecostcontrolprocessincateringenterprisestoimprovethecostexaminationsystem.Meanwhilethroughoptimizingcostaccountingwaystocontrolthecostofcateringenterprisesbetter.Thispaperwillgivesomesuggestionintheaboveaspects.Keywords:smallandmediumcateringenterprises;Costcontrol;costflow;costaccounting;II目录目录摘要..........................................................................................................................IABSTRACT.............................................................................................................II目录........................................................................................................................I第1章绪论.............................................................................................................1第2章中小餐饮企业成本控制相关概念.............................................................32.1中小餐饮企业经营特点...................................................32.2中小餐饮企业成本分类...................................................32.3中小餐饮企业成本控制的特点.............................................42.4中小餐饮企业成本控制概念...............................................4第3章中小餐饮企业成本控制存在问题及原因.................................................53.1成本控制认识存在误区...................................................53.2从业人员素质较低.......................................................53.3缺少有效的成本管理制度.................................................63.4成本控制方法过于简单...................................................6第4章关于中小餐饮企业成本控制的几点意见.................................................94.1建立合理的成本控制流程.................................................94.1.1采购期成本控制...