The Control Research On Cost And Expense Of Y Catering Company

Since the reform and opening,with the gradual improvement of people's living standards and the constant change of consumption habits,the catering industry is entering a stage of rapid development,at the same time,the catering market is also showing a scene of vitality.As an important part of the catering industry,Chinese food is constantly showing a new face when it's follows the pace of the times.However,with the increasingly competition of the catering industry,it's has no choice but to farewell the era of huge profits,and enter a new era of small profits.At this time,catering industry is facing increasing pressure and competition pressure.On the other hand,with the economic development is slowing down gradually now,with the price rising of the food raw materials,of the labour costs,of the housing rents,and the reduction of luxury and excessive public catering expenses by the central government have taken place,which these factors are directly threatens the profitability and sustainable development ability of catering industry.So,in the face of the increasingly fierce competitive environment and the increasingly harsh social environment,in order to achieve long-term development and achieve stable economic benefits,the catering companies have to make efforts to carry out a series of reforms,such as:changing their business models,change its marketing model,so as to adapt to the new trend of the catering industry on the basis of their own,and have a reliable development.At this time,cost management as the management focus and core content of catering industry,which has naturally evolved into a decisive factor that can affect the catering industries' existence and development.It's has also become the breakthrough point and starting point for the reform and innovation of catering industry.So,it is a big problem to think about and study that how to make the restaurant industry reduce its operating cost,how to reduce the corresponding expense,how to improve its cost management mode and optimize its cost composition structure.This paper takes Y catering company as the research object,which is still losing money in the past two years,using the methods of field investigation and case analysis,with the help of scale economy theory,internal control theory,standard cost theory and strategic cost management theory about cost management,and according to the actual operating conditions of Y catering company,take a deep discussion in the four parts of costs,they are cost of operation,operating expenses,financial expenses and taxes,which they are cause the problems existing in the process and sale of dishes,the purchase of raw materials,the storage of raw materials,the utilization of human resources costs,the tax planning link,the financial cost control link,to find out that the reasons for the problems in the cost of Y catering company are the weak cost control consciousness of the whole staff,the insufficient internal control in each link,the lack of economies of scale,the low emphasis on tax planning,and the imperfect cost accounting system.Finally,I hope to use the ideas and methods of cost control to put forward the measures of establishing strategic cost management concept,introducing standard cost management method,strengthening internal control,strengthening marketing and market research,strengthening tax planning and improving cost accounting system,so as to promote the catering company to reduce costs and turn losses into profits,and strive to operate catering enterprises with similar situations.Provide some useful reference.