The Study On Cost Control Application Of Activity-based Management In XYZ Restaurant Chain Enterprise

With the continuous development of economy, Chinese catering industry is gradually growing to be a huge-scale industry which is playing an important role in the national economic development. In the past few decades, as China’s large population, the increasing quality of life, China’s catering industry booms. However, the catering industry is faced with mang challenges,for example the current global economic slowdown continued development, the consumers’ various requirements, the pressure of the competitive market,the rising management costs. At the same time, catering managers not only pursuit the external challenges and opportunities, but also look at the internal management of enterprises, especially the cost control management. More and more managers realize that the traditional cost accounting method has been unable to serve the enterprise well, and the demand of the new cost management mode is more and more strong. Therefore,activity-based cost management arises at the historic moment, Activity based costing management is subject to the management of its more accurate distribution and scientific management.Catering managers want to enrich the ways of management.Therefore, the traditional cost calculation method can no longer serve well. People’s demand for new methods is becoming more urgent. For its reasonable cost calculation and more systematic and scientific management model, activity-based costing management is favored by managers, and the advantage of activity-based costing management is recognized by more and more people. As a new management method, activity-based costing management has been widely applied in foreign countries.The academic and practical circles of our country have accelerated the application research and spread of the activity-based costing and activity-based costing management.XYZ restaurant chain enterprise is a Chinese fast food chain enterprises, has been 20 years of development. In the face of increasingly tough economic times, XYZ enterprise managers have to rethink the management way and management idea. Managers who want to break through the bottleneck, to seek a higher profit growth point, have to know what product sales, attract customers, which products have a larger profit margins. The cost of traditional management way already can’t meet the needs of enterprise managers.This article through study the XYZ restaurant chain enterprise current cost management model, analyze of its current cost control is insufficient, and point out theroom for improvement. And further study the XYZ catering chain enterprises, If it has the condition to carry out activity-based costing management, Combined my theoretical knowledge and practical experience, I formulate the homework cost control management system.At the same time, applying operational cost management system specific to the XYZ restaurant chain enterprise A products and B products, and analyze its cost advantages. At the same time,the paper points out that the paper have a lot of shortages in the process of writing, many valuable place has not been carefully studied and discussed.But the activity-based costing management widely applied prospect is worth waiting for.