Research On Cost Control Of X Catering Company In The "Internet +" Era

The reputation of Chinese cuisine is far-reaching,and the development of catering in my country is enduring.Many investors and entrepreneurs have entered the industry due to the low initial investment cost of the catering industry,the rapid recovery of funds and the significant benefits.Regarding the current situation of the catering industry,most small and medium-sized catering managers have the short-sighted behavior of excessively pursuing sales during operation and management,ignoring the importance of cost control in the entire business process.Especially in recent years,due to the control of national macroeconomic policies,the increasing attention paid to food safety issues,the rise of various operating costs,and many other reasons,the catering industry has entered a era of low profit.Then,under the current severe competitive situation,if managers do not fully understand and pay attention to cost control,once the cost is out of control,it will have a serious impact on the profitability of the enterprise.At present,most of the literature on catering cost control is mostly qualitative research,and relatively few case studies are involved.In addition,most of the case companies selected in the case study literature are large-scale catering companies and chain agencies,and there is little research literature on small and medium-sized catering companies.The X-company selected in this paper is a representative small restaurant company,which has enriched the literature on cost control of small and medium-sized restaurant companies to a certain extent,and provides more corporate investors and managers with more cost control management.In the process of case analysis,it can be found that many of the cost control problems of Company X are common to the industry,so it is of great significance for many small and medium-sized catering enterprises to optimize their cost control.Therefore,the research in this paper can not only provide optimization suggestions for the cost control of the case company,but also help many other small and medium-sized catering companies to find problems in their cost control systems,and can bettercontrol costs and allocate resources for enterprises.The reference for optimization and rectification is of great practical significance to help the healthy and sustainable development of small and medium-sized catering enterprises.This article uses a case study method,after reading a large number of relevant literature and field observations and surveys,the financial data of X Catering Company in the past two years is first analyzed to analyze its cost components,and then its operating results are compared with the industry average;Secondly,according to its business process,it gradually investigates and finds and points out potential problems in the current cost control process of X Catering Company;finally,it uses strategic cost and internal control theory to propose optimization and improvement measures for the control of the cost of case enterprises in the production and operation process,that is Strategic positioning improves the professional quality of managers,improves cost control and internal control systems through the division of job responsibilities,improves the efficiency and cost monitoring of all aspects of operations with modern management methods and tools,and uses performance appraisal to ensure the smooth cost control process in the management and operation process Effective implementation.