论我国餐饮业成本管理存在的问题及对策摘 要随着我国经济体制改革的深入，餐饮业的经营理念发生了巨大变化。近些年人民的生活水平有了很大的提高与改善：生活节奏的加快，人际交流的加强以及旅游业的蓬勃发展，对于餐饮业的需求呈现不断增加趋势。作为餐饮业来说，其发展的速度一定会较快。餐饮业也成了我国的第三产业中一个比较传统的服务性行业，各种酒店、连锁餐饮店的数量急剧上升，各种关于餐饮业的问题也接踵而至，竞争也开始日益的激烈起来。对于餐饮业来说，能够更好的控制其成本，对于餐饮企业的健康发展是十分重要的，也是企业财务最大的任务。作为传统的服务性产业，餐饮行业的发展一直保持着良好的势头。但是，在其快速发展的同时，成本管理的问题在整个行业中日益突出，严重影响到餐饮企业的利润收益。想要继续在市场竞争中立于不败之地，餐饮企业必须要高度重视成本管理，抠出其存在的问题，思考对策并执行到位。本文将通过对河南百宴餐饮管理有限公司的成本管理情况进行分析和研究，找出其存在和面临的问题所在，对通过对这些问题的深入思考，提出一些看法和建议。关键词：餐饮业 成本控制 成本管理 1ABSTRACTAlong with the deepening of the economic system reform in China, the business idea of catering industry has changed greatly.. In recent years, people's living standard has been greatly improved and improve: life rhythm speeding up, the vigorous development of the strengthening of interpersonal communication and the tourism industry, for food and beverage industry demand showing a rising trend. As the catering industry, the speed of its development will be faster. Catering industry has become the third industry of our country a compared to the traditional service industry, a sharp rise in the number of various hotels, chain restaurants, a variety of questions about the food and beverage industry is also followed, competition also began to increasingly fierce. For the catering industry, it can better control its cost, the healthy development of catering enterprise is very important, but also...
