华开餐饮公司成本管理存在的问题及提升战略
摘要：随着人们生活水平和消费能力的提高，大家对自己的衣食住行的要求越来越高，外 出就餐的次数就增加。不管在世界任何地方，餐饮业都不会被淘汰，近年来中国餐饮行业 蓬勃发展，竞争十分激烈。 一家餐饮企业要想走得长远，在管理方面的要求就会很高， 尤其是在成本管理方面。餐饮业是劳动密集性产业，人员流动性大，对于员工的管理也相 对比较困难。 成本管理也必须材料采购，减少浪费方面入手，因此对于人员素质的提高 十分重要。 餐饮企业成本管理与一般的制造型企业不同，餐饮企业的物料品种繁多，数 量多少不一，而且客人现点后厨现做，菜品的出品与销售紧密相连，所以餐饮企业成本管 理与核算也很困难。 在论述餐饮企业的成本管理时，加入了的实习单位华开餐饮有限公司作为案例。结 合实践经历和本人对于餐饮成本管理的理解，希望对自己今后的财务工作有一个指明灯。 关键词：成本控制，材料采购，出纳管理 Problems in cost Management of Huakai Catering Company and its improvement Strategy Abstract:With the improvement of people's living standard and consumption ability, people's demands on their food, clothing, accommodation and transportation are higher and higher, and the number of meals out is increasing. No matter in any part of the world, the catering industry will not be eliminated. In recent years, China's catering industry has flourished and competition is very fierce. If a catering enterprise wants to go long-term, the management requirements will be very high, especially in cost management. Catering industry is a labor-intensive industry, staff mobility is large, the management of employees is also relatively difficult. Cost management must also purchase materials and reduce waste, so it is very important to improve the quality of personnel. Meal The cost management of the beverage enterprise is different from that of the general manufacturing enterprise, the variety and quantity of the materials in the catering enterprise are various, and after the guest has ordered the kitchen, the output of the dishes is closely connected with the sales. Therefore, food and beverage enterprise cost management and accounting is also very difficult. In the discussion of food and beverage enterprise cost management, joined the internship unit Huakai Food and Beverage Co., Ltd. as a case. Combined with my experience and my understanding of food and beverage cost management, I hope to have a guide lamp for my future financial work. Key words: Cost control, material procurement, cashier management
目录 摘要、关键词................................................................................................................1
一、引言........................................................................................................................1
二、成本管理概述........................................................................................................2
(一) 成本管理的含义...........................................................................................2
（二）成本管理的内容.........................................................................................2
（三）成本管理的方法.........................................................................................3
（四）成本管理的要求.........................................................................................4
三、无锡华开餐饮有限公司的成本管理....................................................................5
(一）华开餐饮有限公司的介绍...........................................................................5
（二）华开餐饮有限公司成本构成及特点.........................................................6
1、华开餐饮有限公司的成本构成............................................................... 6
2、华开餐饮有限公司成本构成特点........................................................... 6
（三）华开餐饮有限公司的成本核算体系.........................................................7
1、原材料成本核算....................................................................................... 8
2、水电费及人工成本的成本核算............................................................... 9
3、其他成本................................................................................................. 10
四、华开餐饮有限公司成本管理存在问题..............................................................10
（一）原材料成本过高.......................................................................................11
（二）材料浪费严重...........................................................................................11
（三）人员流动性大且人员素质参差不齐.......................................................11
（四）成本管理制度的不健全...........................................................................12
五、华开餐饮有限公司成本管理提升的战略..........................................................12
（一）制定严格采购体系及仓库管理...............................................................12
1、采购环节控制成本................................................................................. 12
2、合理的仓库管理..................................................................................... 13
（二）利用 ERP 系统标准化企业成本核算体系...............................................13
（三）加强出纳的严谨和职业道德...................................................................13
1、流水账的日常登记................................................................................. 13
2、进销存盘点............................................................................................. 14
3、规范报销流程......................................................................................... 14
（四）内部管理制度提升及人员素质培养.......................................................14
六、小结......................................................................................................................14
参考文献......................................................................................................................15
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