Study On Cost Control Of M Catering Company

With the improvement of people's consumption level,the way of eating is also constantly changing,which brings opportunities for the development of the catering industry.Especially in recent years,the overall development scale of the catering industry is continuously expanding,which can be reflected from the growth in turnover,the growth in the number of stores,the change in business area to the change in the number of employees.As a kind of food and beverage industry,world chafing dish is better than other food and beverage categories for every average price,showing outstanding performance.Hotpot,as one of the characteristic catering industries,has become a part of popular catering with its simple,fast,economical and nutritious characteristics,and is loved by the vast number of consumers.However,the competition in the catering industry is also very fierce,and how to stand out in the competition has become a key issue for all catering enterprises.Judging from the overall market situation of the catering industry,the entry threshold for the catering industry is relatively low.Although a certain amount of income can be earned through smallscale operation,the internal management structure of catering enterprises is easy to be missing.For example,there are problems in employee incentives,employee management and other aspects,which are not conducive to the expansion and strengthening of enterprises.This is an important reason why most catering enterprises in China are in small and medium scale.Facing the increasingly competitive market,the operation mode of small and mediumsized catering enterprises is difficult to support the rapid development of catering enterprises.Small and medium enterprises is in a weak position in the Socialist market economy due to its small scale,weak capital,weak internal control and low production efficiency.Many small and medium-sized catering enterprises because they can not keep up with the pace of development of the catering industry was eliminated.It can be said that cost reduction is the Basic Way of enterprise survival and development,only with a certain Base,can improve product quality,innovative product design,can be invincible in the fierce market competition.Therefore,cost control is particularly important for an enterprise,which should introduce advanced cost control concepts,adopt scientific cost control methods and perfect cost control system.This article first takes the cost control related theory as the instruction,after the massive collection material and the reorganization data,has introduced in detail the research profession background,discusses the M dining company cost control goal and the significance,through understanding the domestic and foreign cost control research present situation carries on the literature summary.Next is to the cost control related knowledge carries on a detailed elaboration,mainly includes the cost control concept and the related theory summary.This part is the theoretical basis of the study,paving the way for the following.By analyzing the operating situation and the cost structure of the two branches,this paper finds out the cost control problems of m catering company in the five links of purchase,inventory,processing,sales service and financial accounting.In view of the problems that M catering company faces in the five management links,the corresponding control measures are put forward.Finally,if m catering company want to optimize the implementation of effective measures,we must put forward the implementation of optimization measures for M catering company security.From three angles of system guarantee,personnel guarantee and technical guarantee,this paper expounds the implementation guarantee of the optimized improvement measures,which makes the implementation of the optimized measures mentioned above effective,also for the enterprise to better cost control to make a guarantee.