扬州大学本科生毕业论文（自考）餐饮成本及其控制研究餐饮管理郁浩摘要：自上世纪90年代起，我国餐饮业发展迅猛，规模急剧增长。然而，随着行业蓬勃发展，餐饮业态日益丰富多元，餐饮企业数量呈几何数增长，市场竞争日趋激烈，利润空间日益缩小。在宏观环境因素方面，近年来国内外经济增速趋缓，加之国务院三令五申下达政令要求厉行节俭，对餐饮业造成了很大的冲击，经营业绩明显下滑。然而，与此同时，与餐饮业日常经营密切相关的原材料价格及工资水平却持续上涨，餐饮成本不断攀升。一直以来被认为是朝阳产业的餐饮业，在历经了多年的高速发展之后，首次面临较大的压力和挑战。在这种情况下，餐饮管理者应思索如何有效地控制餐饮成本，实现企业可持续经营。餐饮成本的控制情况往往是影响企业利润的主要因素，有效地控制经营成本及费用是企业经营成功的必然要求。在微利时代的今天，只有运用战略手段降低成本与费用，才能使企业在日益狭小的市场空间中树立竞争优势，实现良性发展。关键词:成本控制；餐饮企业；成本控制方法ResearchonFoodandBeverageCostandtheControlAbstract:sincethe90'softhelastcentury,China'scateringindustryisdevelopingrapidly,rapidgrowthinthescaleof.However,astheindustryisbooming,cateringindustryisincreasinglyrichanddiverse,cateringenterprisesisexploding,theincreasinglyfiercemarketcompetition,profitmarginsshrinking.Intheaspectofmacroenvironmentalfactors,inrecentyearsthedomesticandforeigneconomicgrowthslowed,andthePartyCentralCommitteegiverepeatedordersandinjunctionsissueddecreerequiredausterity,whichhasagreatimpactonthefoodandbeverageindustry,asignificantdeclineinbusinessperformance.However,atthesametime,rawmaterialpricesandwagesiscloselyrelatedwiththedailymanagementofthecateringindustryhascontinuedtorise,therisingcostoffood.Ithaslongbeenconsideredasunriseindustryofthecateringindustry,afteryearsofdevelopment,thefirstfacegreaterpressureandchallenges.Inthiscase,cateringmanagementshouldconsiderhowtoeffectivelycontrolfoodcosts,achievesustainableoperationofenterprises.Foodandbeveragecostcontrolarethemainfactorsaffectingcorporateprofits,effectivelycontrolthemanagingcostandtheexpensesisaninevitablerequirementforbusinesssuccess.IntheeraI扬州大学本科生毕业论文（自考）ofmeagerprofittoday,onlyusethestrategicmeanstoreducecosts,toenableenterprisestoestablishcompetitiveadvantageintheincreasinglynarrowmarketspace,realizethebenigndevelopment.Keywords:cateringenterprises;costcontrol;costcontrolmethod目录一、餐饮成本控制概述...................................................................................................................1（一）餐饮成本控制的含义...................................................................................................1（二）餐饮成本控制的内容...................................................................................................1二、餐饮企业成本控制现状...........................................................................................................2（一）成本控制质量参差不齐...............................................................................................2（二）成本控制方法单一.......................................................................................................3（三）成本差异分析环节薄弱...............................................................................................3三、餐饮企业成本控制存在的问题...............................................................................................4（一）控制方法因循守旧，缺乏针对性...................
