企业经济
企業經濟
기업경제
Enterprise Economy
2013年
7期
69~72
,共null页
餐饮企业 成本泄漏点 构成 分析 控制
餐飲企業 成本洩漏點 構成 分析 控製
찬음기업 성본설루점 구성 분석 공제
catering enterprises; cost leakage point; constitution; analysis; control
任何企业经营的目的都是获取满意的利润，降低企业成本是获取满意利润的重要条件。因此，任何企业都在想办法通过科学管理降低成本。餐饮企业在成本控制上难度更大，因为餐饮企业的成本构成更复杂，泄漏点多。餐饮企业成本泄漏点涉及到采购-验收-储存-发料-生产-服务等多个环节，任何一个环节控制不严，都可能成为一个成本泄漏点，最终导致餐饮企业成本的增加。本文就是对餐饮企业的成本泄漏点出现的原因进行分析，并找到堵住成本泄漏点的办法。
任何企業經營的目的都是穫取滿意的利潤，降低企業成本是穫取滿意利潤的重要條件。因此，任何企業都在想辦法通過科學管理降低成本。餐飲企業在成本控製上難度更大，因為餐飲企業的成本構成更複雜，洩漏點多。餐飲企業成本洩漏點涉及到採購-驗收-儲存-髮料-生產-服務等多箇環節，任何一箇環節控製不嚴，都可能成為一箇成本洩漏點，最終導緻餐飲企業成本的增加。本文就是對餐飲企業的成本洩漏點齣現的原因進行分析，併找到堵住成本洩漏點的辦法。
임하기업경영적목적도시획취만의적리윤，강저기업성본시획취만의리윤적중요조건。인차，임하기업도재상판법통과과학관리강저성본。찬음기업재성본공제상난도경대，인위찬음기업적성본구성경복잡，설루점다。찬음기업성본설루점섭급도채구-험수-저존-발료-생산-복무등다개배절，임하일개배절공제불엄，도가능성위일개성본설루점，최종도치찬음기업성본적증가。본문취시대찬음기업적성본설루점출현적원인진행분석，병조도도주성본설루점적판법。
The operation purpose of any enterprise is to get satisfactory profits, and the enterprise cost reduction is the important con- dition. Therefore, enterprises are trying to adopt scientific management to reduce costs. The cost control of catering enter- prises is becoming more and more difficult due to more complicated cost constitution and more leakage points of the catering enterprises. The cost leakage points of the catering enterprises involve the links in purchasing, acceptance, storage, dis- patching, production, service and so on. Any mistake in cost control could bring about a leakage point, eventually leading to increasing costs. Therefore, this article analyzes the reasons of the leakage points, and tries to work out the solutions.
