我国酒店餐饮业成本控制研究论文

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我国酒店餐饮业成本控制研究

摘要

随着经济的迅速发展，市场竞争日益激烈，特别是在如今全球经济危机的大环境下，酒店如果想做好餐饮业的经营，成本控制成为了关键。餐饮成本控制是酒店经营管理的重要容，餐饮的成本结构同时也制约着餐饮产品的价格，而餐饮的价格又影响着餐厅的经营和上座率，因此，餐饮经营中，应保持或降低餐饮成本中的原材料成本和经营费用，尽量提高食品原材料成本的比例，使餐饮产品的价格和质量更符合市场要求、更有竞争力，是保证餐饮经营效益、增强竞争能力的具体措施。科学地组织餐饮成本控制可以提高餐厅的经营与管理水平，减少物质和劳动消耗，使餐厅获得较大的经济效益。餐饮成本控制关系到餐饮产品的质量和价格，关系到餐厅营业收入和利润，同时也关系到顾客的利益及满足顾客对餐饮质量和价格的需求，从而促进餐饮产品的销售。因此餐饮成本控制在酒店经营和管理中有着举足轻重的作用。

本文在对我国酒店餐饮部门成本管理中存在问题进行分析的基础上，着重通过具体案例分析了开滦大酒店成本控制上的成功运作实践，以期作为我国酒店餐饮业提高成本控制水平的借鉴和示，促进我国酒店企业整体经济效益的提高。

关键字：酒店餐饮业成本控制竞争力

Tang shan Kai luan Hotel Of the cost control of research

Abstract

With the rapid development of the economy, an increasingly competitive market, especially in today's global economic crisis environment, the hotel If you want to do a good job catering industry operating cost control has become a key. Food and beverage cost control is an important part of the hotel management, the catering cost structure as well as restricting the prices of food and beverage products, the price of food and the restaurant business and attendance, maximize the proportion of food raw material costs, the price and quality of the food and beverage products more in line with market requirements, more competitive is to ensure that the food and beverage operating efficiency specific measures to enhance competitiveness.

Scientifically organize food and beverage cost control can improve the operation and management of the restaurant level, to reduce the consumption of material and labor, the restaurant has received greater economic benefits. Food and beverage cost control related to the quality and price of food and beverage products, related to restaurant revenues and profits, but also related to the interests of its customers and to meet customer demand for food and beverage quality and price, so as to promote the sales of food and beverage products. Food and beverage cost control has a pivotal role in the operation and management of hotel.On the basis for analysis of the problem exists in the cost management of the catering industry in China, in order as the hotel food and beverage industry in China to improve cost control levels learn and demonstration promote the improvement of the overall economic benefits of China's hotel enterprises.

Keyword: hotel and catering industry cost control competitiveness