Research On Cost Control Of Small And Medium - Sized Catering Enterprises In China

Food industry is considered to be the eternal sunrise industry: the startup is lower,which is attractive to a lot of capital. But after decades of rapid development, with the rising costs such as rent, employment, and the competition of catering industry has bid farewell to profiteering era, gradually entered the era of thin margins. In this kind of situation and context, for small and medium-sized catering enterprises, cost control will be more and more important. In an age of transition, small and medium-sized catering enterprises if have advantage on the cost control will be more comfortable.Good cost control for enterprises to enhance competitiveness, improve the ability to resist risk, increase the flexibility of the management. This paper tries to contribute in this area. Due to the catering industry as the nature of the production, service and retail, its cost control has its own characteristics and multifarious. Catering enterprises in the cost control link is more, from the procurement, storage, processing, service and marketing, and every link of produce cost, and the cost of part need a lot of manual control. The cost control link between are not exist in isolation, every link,and other links are closely linked. From the material flow process, the catering business management process from raw materials into consumer products on the customer table, which through various intermediate links, each through a link, use of raw materials will have a certain cost. To control costs, and we have to go game market with suppliers in the procurement chain, in order to ensure the quality and stability of the supplier, the lowest purchase price. In production, through standard job and standard cost method to control the amount of raw materials, and sales and better convergence procurement chain. All of these cost control methods require an effective internal control system to support, by specific people to perform.The cost control of small and medium-sized catering enterprises should seize the joints of the link, and should pay attention to the relationship between each link, to look at problems under a whole view. Fortunately, the development and popularization of information technology for cost control provides a powerful tool of data collection, analysis and prediction of, at a relatively low cost development value and potential of data in the cost control. The characteristics and difficulties of small and medium-sized catering enterprises cost control outstanding to race against time,game, and human nature to people, goods, unified under a goal. This article refer tothe related literature at home and abroad, to draw lessons from the related research results, the proposed problems, thinking, analyzing and resolving problems and combined with the case, for small and medium-sized catering enterprises cost control related advice is given.