Study On Cost Control Of TL Catering Company

"Food is the key to people's livelihood." In the new era,residents' dietary demands for a better life have changed from "satiety" to "eating well".The growth and upgrading of popular catering demand has provided strong endogenous growth power for catering industry.The catering industry is in a completely competitive market,especially the small and medium-sized catering enterprises with low market access threshold,diverse dietary structure,the emergence of a variety of restaurants with different characteristics,and increasingly fierce market competition.The fierce market competition means that the traditional extensive management mode and cost management mode have fallen behind.The core problem of catering enterprises is how to "open source" and "reduce expenditure".Cost control is an important link in the management of catering enterprises.The quality of its control is one of the key factors to determine whether the whole catering enterprises can maximize their interests,and it is the most important part of the "throttling" measures.This article mainly carries on the research through the case analysis method,unifies the cost control related theory,takes the catering enterprise TL company as the breakthrough point,through to the company income condition and the management activity cost control present situation analysis,pointed out the cost control existence question,and carries on the combing analysis,thus carries on the cost control the flow design,and from the catering enterprise raw material control and the human.The two key points of staff management are to analyze the specific improvement strategies of cost control in order to provide reference for catering enterprises to improve resource utilization,reduce ineffective waste of costs and maximize the benefits of enterprises.The specific research process is as follows: Firstly,understand the background of cost control in catering enterprises and the research status at home and abroad,clarify the research content and methods,and take the related theory of cost control as the research basis.Secondly,through the analysis of TL catering company's income and cost control status,we know that TL catering company's overall profitability level is low.In total expenditure of TL catering company,raw material expenditure,personnel expenditure and rent expenditure rank the top three expenditures.In view of the poor controllability of rent expenditure as fixed cost expenditure,the key points of cost control are raw material cost control and human cost control.Control is carried out in two aspects.Finally,on this basis,from the three aspects of cost control: before,during and after the event,combining with the dynamic management of catering industry,the process design of cost control is carried out,and the two key points of raw material cost and manpower cost are studied,and the safeguard measures of cost control are put forward.Through the study of cost control of TL catering company,this paper provides a reference for similar catering enterprises in the catering industry in cost control,which has certain social application value.