摘 要当前各行各业都面临巨大的竞争压力，餐饮行业在这种恶劣环境下举步维艰。很多餐饮公司为了找寻适合自身的发展路线，进行了大量尝试，或创新服务或调整定位，但他们在某些方面有共同看法，就是他们都比较注重自身的运营成本控制。成本控制不但能提升餐饮公司的经济经济效益，而且为餐饮公司的长足健康发展提供保障。因此，成本控制在餐饮企业的成长发展道路上具有至关重要的作用。餐饮成本控制关系到餐饮产品的质量、种类和价值，对公司的经营盈利能力影响较大，并和消费者的利益直接挂钩，能够提升消费者对餐饮产品的满意度，进而推动餐饮行业的蓬勃发展。本文将餐饮公司成本控制的理论基础和原则作为出发点，以孝义市好味道宴会厅为例对餐饮企业成本控制的现状进行分析，发现其在成本控制管理、采购、仓储、生产销售等环节存在一些问题，并针对问题寻求详细实施方案，为其它餐饮企业的管理层提供科学的依据。 关键词：餐饮企业；成本控制 AbstractAt present, all walks of life are facing huge competitive pressure, the catering industry in this harsh environment to move with difficulty. Many catering companies in order to find their own development line, a lot of attempts, or innovative service or adjust positioning, but they have in some ways, they are more focused on their own operating costs control. Cost control can not only improve the economic benefits of the catering company, but also provide security for the long-term and healthy development of the catering company. Therefore, the cost control in the catering enterprise's growth and development road has the vital role. The control of food and beverage cost is related to the quality, type and value of food and beverage products, has a greater impact on the company's operating profitability, and is directly linked to the interests of consumers, which can enhance consumers'satisfaction with food and beverage products, in order to promote the flourishing development of the catering industry. This paper takes the...
