我國中小餐飲企業(yè)成本控制探究.pdf

1、獨創(chuàng)性聲明本人鄭重聲明：今所呈交的《氡目串峨≥誚黼瓤文是我個人在導師指導下進行的研究工作及取得的科研成果。盡我所知，文中除了特別加以標注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫的內(nèi)容及科研成果，也不包含為獲得首都經(jīng)濟貿(mào)易大學或其它教育機構(gòu)的學位或證書所使用過的材料。作者簽名：日期：塵L年』月斗日關(guān)于論文使用授權(quán)的說明本人完全了解首都經(jīng)濟貿(mào)易大學有關(guān)保留、使用學位論文的有關(guān)規(guī)定，即：學校有權(quán)保留送交論文的復印件，允許論文被查閱、借

2、閱或網(wǎng)絡索引；學校可以公布論文的全部或部分內(nèi)容，可以采取影印、縮印或其它復制手段保存論文。(保密的論文在解密后應遵守此規(guī)定)作者躲鍛導師躲私隰業(yè)年三月扯日AbstractFoodindustryisconsideredtobetheeternalsunriseindustry：thestartup1Slower，whichisattractivetoalotofcapitalButafterdecadesofrapiddevelopme

3、nt，withtherisingcostssuchasrent，employment，andthecompetitionofcateringindustryhasbidf打ewelltoprofiteeringera，graduallyenteredtheeraofthinmarginsInthiskindofsituationandcontext，forsmallandmediumsizedcateringenterprises，co

4、stcontrolwillbemoreandmoreimportantInanageoftransition，smallandmedium—sizedcateringenterprisesifhaveadvantageonthecostcontrolwillbemorecomfortableGoodcostcontrolforenterprisestoenhancecompetitiveness，improvetheabilitytes

5、istriskincreasetheflexibilityofthemanagementThispapertriestocontributeinthisareaDuetothecateringindustryasthenatureoftheproduction，serviceandretailitscostcontrolhasitsowncharacteristicsandmultifariousCateringenterprisesi

6、nthecostcontrollinkismore，fromtheprocurement，storage，processing，serviceandmarketingandeverylinkofproducecost，andthecostofpartneedalotofm卸[1ualcontr01Thecostcontrollinkbetweenarenotexistinisolation，everylink，andotherlinks

7、arecloselylinkedFromthematerialflowprocess，thecateringbusinessmanagementprocessfromrawmaterialsintoconsumerproductsonthecustomertable，whichthroughvariousintermediatelinks，eachthroughalink，useofrawmaterialswillhaveacertai

8、ncostTocontrolcosts，andwehavetogogamemarketwithsuppliersintheprocurementchain，inordertoensurethequalityandstabilityofthesupplier，thelowestpurchasepriceInproduction，throughstandardjobandstandardcostmethodtocontroltheamoun

9、tofrawmaterials，andsalesandbetterconvergenceprocurementchainAllofthesecostcontrolmethodsrequireaneffectiveintemalcontrolsystemtosuppog，byspecificpeopletoperformYhecostcontrolofsmallandmedium—sizedcateringenterprisesshoul

10、dseizetheiointsofmelink，andshouldpayattentiontotherelationshipbetweeneachlink，tolookatproblemsunderawholeviewFortunately，thedevelopmentandpopularizationofiⅢbmationtechnologyforcostcontrolprovidesapowerfultoolofdatac011ec

11、tion，analysisandpredictionofatarelativelylowcostdevelopmentvalueandDotentialofdatainthecostcontr01Thecharacteristicsanddifficultiesofsmallandmedium—sizedcateringenterprisescostcontroloutstandingtaceagainsttlme，game，andhu