Research On Cost Control Of C Hot Pot Shanxi Branch

Hot pot,because of its unique flavor and the warm atmosphere of the group meal,has become a popular delicacy loved by the vast majority of the people.The total turnover has reached one quarter of the total turnover of the catering industry.China's economy has shifted from a high-speed growth stage to a high-quality development stage.Due to many factors such as national policy adjustment,food safety issues,and rising operating costs,the catering industry has entered a period of low profit.If the cost is out of control,it will seriously hurt the profitability of the enterprise.Guided by the cost control theory,this paper conducts cost control analysis and evaluation on C hot pot Shanxi Branch(7 direct-sale stors),studies the implementation and problems of the cost control of the enterprise,and further applies the standard cost method and the strategic cost method.In combination with the strategic positioning and specific development of C hot pot,relevant improvement suggestions are proposed.This article uses the standardized case study method,after collecting a large amount of relevant information and field research.Firstly,analyzes the current operating status of C hot pot Shanxi Branch by using the financial statements from 2016 to 2018.Secondly,it sums up the current situation of cost control in the procurement,warehousing,production and processing,sales service,promotional Marketing and financial accounting of C hot pot Shanxi Branch.It finds and points out the potential problems in the current cost control process of C Hotpot Shanxi Branch.Finally,the strategic cost method and the standard cost method are used to put forward relevant suggestions for the cost control of each part of the case enterprise,that is,to determine the standard cost based on strategic positioning,to promote the construction of the cost control system and the construction of information technology,and to improve the cost of each link in the production and operation process.Control measures and timely analysis of cost control effects.