ZX公司成本控制研究
发布时间：2018-07-28 07:47
【摘要】：近几年来,随着餐饮行业竞争的加剧和国家政策的影响,许多餐饮企业纷纷推出平价菜品来吸引更多的消费者。餐饮行业的利润提升空间已经不似前几年那样大,许多中高档餐饮企业也关闭了许多门面,中小餐饮企业迅速发展占领了市场份额。在这样的背景下,餐饮企业的成本控制显得尤为重要,利润提升空间不大的情况下降低餐饮企业的成本也是增加收益的方式。中高档餐饮企业想要在餐饮行业中占据一席之地,就要运用科学的管理方法来降低成本和费用,提升企业自身的竞争力。在市场中寻求具有自身特色的发展道路。本文查阅并且总结了国内外餐饮企业成本控制理论研究和实践动态;深入现场调查ZX餐饮公司的成本控制现状,获取企业内部利润表和成本构成的财务数据,通过调查分析发现ZX餐饮公司主营业务成本中餐饮成本占的比重较大,超过餐饮行业的平均水平,通过进一步的研究发现餐饮成本其中的原材料成本是成本控制的重点,并从采购、验收与入库、存储、出库领用与发放、盘存、生产与加工、销售七个环节入手,获取ZX餐饮公司这七个环节的成本控制制度,找出ZX餐饮公司成本控制的存在的四个问题。基于ZX餐饮公司降低成本的需要从餐饮成本控制入手,重点放在原材料成本控制的分析和判断上,以标准成本法和目标成本控制法为主要指导,提出了具有针对性的ZX餐饮公司成本控制改进方案;探索提出了实施成本控制改进方案的重点建议。作为典型的中高档餐饮企业,本文希望通过对ZX餐饮公司成本控制的研究,对餐饮行业内的类似企业进行成本控制,提升营业利润提供了指导,具有一定的社会应用价值.
[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.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.3;F715.5
本文编号：2149403
[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.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.3;F715.5
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