Beijing Roast Duck Restaurant Limited Company Cost Control Research

The rapid development of China's economy has led to the development and expansion of the catering industry,which fully proves the continuous rise of the national consumption level and the continuous improvement of the quality of life.Then there is,however,a series of complex and diverse problems:on the one hand,competition is increasingly fierce,sudden huge profits have ended,and food and beverage industry has entered the stage of small profit,catering enterprises in the operation and the pressure of competition is also increasing,on the other hand,food raw material prices,increased personnel salary,it restricts the development of catering enterprises.In the present situation of fierce competition,catering enterprises must control the cost to achieve long-term development.This thesis is divided into five parts.The first part is the introduction.clarifying the research background and significance of this paper,domestic and foreign research status,research content and method,as well as the innovation points of this paper.The second part is the theoretical overview of the thesis,mainly describes the basic theory of cost control,food and beverage cost control and the concept of fixed cost control.The third part is an analysis of the general situation of Beijing roast duck restaurant limited company and the actuality of cost control,focusing on the analysis of the company's cost composition,cost rate and the actuality of cost control in every link from procurement,inventory,production,to sales.The fourth part is an analysis of the problems existing in the cost control of Beijing roast duck restaurant limited company,including the high cost of raw materials procurement,the extensive use of raw materials,the lack of control standards for the cost of dishes,the lack of roast duck scrap quantity control,the lack of feedback mechanism,and the neglect of labor cost control.The fifth part puts forward the suitable countermeasures the problems existing in the cost control for Beijing roast duck restaurant limited company,including improving procurement standard,the reasonable way of recipients,reference norm cost method is adopted for food cost control,strengthen the duck scrap quantity control,establish customer feedback mechanism,the rational allocation of positions and fine member effect,etc.The study in this paper will help Beijing roast duck restaurant limited company to better control the cost,reduce the company's cost generation,and increase the company's profitability,so that the company has a better development prospects in the industry.At the same time,by studying the cost control of Beijing roast duck restaurant limited company,this paper has some reference and guiding significance for the cost control of the same type of catering enterprises.