摘要
目前餐飲業(yè)發(fā)展迅速，擺在餐飲業(yè)面前的首要問題是如何提高企業(yè)的經(jīng)營(yíng)效益，使其在市場(chǎng)經(jīng)濟(jì)的大潮中站穩(wěn)腳跟并發(fā)展壯大。要提高企業(yè)的經(jīng)營(yíng)效益，成本控制是關(guān)鍵。在黑龍江xx飲食有限公司實(shí)習(xí)期間發(fā)現(xiàn)成本控制中存在的諸多問題，針對(duì)存在的問題，思考了存在這些問題的過程和原因，結(jié)合所學(xué)的知識(shí)提出了解決的對(duì)策。本文從黑龍江xx飲食有限公司成本控制的意義、成本控制存在的問題和如何進(jìn)行成本控制這三個(gè)方面進(jìn)行了闡述，特別是在如何進(jìn)行成本控制上，較全面、系統(tǒng)地進(jìn)行了分析。希望能使黑龍江xx飲食有限公司更加規(guī)范健康的發(fā)展。
關(guān)鍵詞 餐飲業(yè)　成本控制　標(biāo)準(zhǔn)成本　人力成本
Abstract
The restaurant industry development is rapid, before the first question before catering is how to improve the business efficiency, which in the tide of market economy and developing a foothold. To improve the business efficiency and cost control is the key. The diet in heilongjiang koryo Co., LTD found during cost control of existing problems, aimed at the problems, think these problems and reasons of the process of knowledge, puts forward the countermeasures. From heilongjiang koryo garden of the cost control of food Co., LTD, cost control problems, and how to control the cost of three aspects, especially in how the cost control, comprehensively, systematically analyzed. Hope to make the food Co., LTD, heilongjiang koryo more standard health development.
Key words catering cost control standard cost manpower cost