Research On Cost Control Of Small And Medium-sized Catering Enterprises Under The Background Of Internet

With the gradual development of China's economy,all industries are facing more fierce market competition,and the catering industry is no exception.Especially in recent years,the great development of the Internet and the addition of online catering have made small and medium-sized catering enterprises have to achieve the goal of profitability and development by reducing the cost of enterprises.Therefore,it is important to control the cost charge effectively in the large context of "Internet +".Cost control is the enterprise according to the certain period to establish cost management goal,in advance by the cost control subjects in within the scope of their functions and powers,the production cost happened before and cost control in the process,the various factors that affect the cost and conditions to take a series of prevention and adjustment measures,to ensure the management behavior of cost management goal,is the enterprise financial personnel can provide managers with one of the core value,is also enterprise in the fierce market competition of the basic elements of success.But absolute cost control is not only a simple compression cost,need to establish a scientific and reasonable cost analysis and control system,make enterprise managers clearly grasp the company's cost structure,profitability in the right direction and decision-making,become the key to enterprise internal decision support,fundamentally improve enterprise cost,so as to realize effective cost control.Respectively,from the perspective of the cost control theory,this paper expounds the Internet under the background of the cost structure of the small and medium-sized catering enterprises,the target method and operating characteristics,using the theory of cost control,selection of high-end business transformation mass chain catering enterprises-ba bay restaurant management company as a case,it on the Internet under the influence of the current situation of cost control,study ba bay restaurant management company in the cost control problems,put forward the corresponding improvement measures,provide reference for small and medium-sized catering enterprises cost control.