全聚德餐饮企业成本管理分析

全聚德餐饮企业成本管理分析

摘要

餐饮业是一个历史悠久的服务类行业。改革以后，随着人民生活水平的提升和消费方式的不断变化，餐饮业正进入快速进展的时期，饮食市场显现出很大的活力。由于中餐的生产带有较强的主观性和随意性，这就使得成本管理的问题越来越突出，目前，经济全球化的形势越来越严重，餐饮业面临着巨大的竞争压力，为了在现今竞争激烈的市场环境中生存和持续发展，对产品需要有良好的判断能力。现如今，机械化和机器化的环境，增加了制造费用的成本支出，传统的成本核算方法没办法清晰的反应产品生产流程中发生的间接费用。很难满足餐饮企业科学管理的需要。本文采用作业成本法对全聚德餐饮企业成本管理进行分析，验证了作业成本法核算体系下可以使得成本的核算更准确，决策更加正确，有利于改良生产过程，有利于提升效益，获得更多的效益，促进了企业的可持续发展。

关键词:餐饮业成本管理作业成本法效益

Analysis of cost management of Quanjude catering enterprises

ABSTRACT

The catering industry is a long history of service industry. After there form,changingwith the improvement of people's living standard and consumption mode, catering industry is entering a period of rapid development, the great vitality of the market appeared at the beginning of the diet. Due to the production of Chinese food with strong subjectivity and arbitrariness, which makes the problem of cost management more and more prominent, at present, the situation of economic globalization is more and more serious, catering industry is facing tremendous pressure of competition, in order to survive and develop in the current competitive market environment, have good judgement on product needs. Nowadays, mechanization and mechanization of the environment, increase the cost of manufacturing a The indirect cost expenditure, the traditional cost accounting method has no reaction products in the production process to clear place. It is difficult to meet the needs of scientific management of catering enterprises. And in the activity-based costing system makes cost accounting more accurate, more conducive to the correct decision-making, improve the production process, is conducive to enhancing the efficiency, gain more benefits, promote the sustainable development of enterprises.

Key words: Food beverage industry cost management activity based costing accuracy

目录

摘要.................................................................................................................. I ABSTRACT .................................................................................................... I I 1绪论 (1)

1.1本文的研究背景和研究意义 (1)

1.1.1题目背景 (1)

1.1.2研究意义 (1)

1.2国内外研究现状 (1)

1.2.1国内研究情况 (1)

1.2.2国外研究情况 (2)

1.3研究思路和内容，研究方法 (2)

1.3.1研究思路 (2)

1.3.2研究方法 (3)

1.3.3研究方案 (3)

2 餐饮企业成本管理相关理论分析 (4)

2.1成本管理基本概念 (4)

2.2 作业成本法和核算过程 (4)

2.2.1作业成本法概念 (4)

2.2.2作业成本法核算过程 (6)

3 全聚德公司成本管理中存在的问题 (8)

3.1 全聚德公司简介 (8)

3.2餐饮行业成本管理特点与内容 (8)

3.2.1餐饮行业成本管理特点 (8)

3.2.2餐饮成本管理的主要内容 (8)

3.3全聚德企业成本管理现状 (9)

3.3.1全聚德企业组织结构 (9)

3.3.2无法提供准确的成本数据 (10)

3.3.3产品或合同决策困难 (10)

3.3.4存在因低效率而产生的非增值作业，影响企业效率 (10)

4 全聚德餐饮公司成本管理产生问题的原因 (11)

4.1全聚德订单成本在传统成本体系和作业成本体系的差异分析 (11)

4.2存货积压，占资金流动空间大 (12)

4.3采购环节控制机制不完善 (13)

4.4材料浪费毁损大，领料制度性不强 (13)

5 全聚德餐饮公司成本管理改进方案及建议 (14)