Research On The Improvement Of Canteen Cost Control In No.8 Middle School Of Liupanshui City Based On Standard Cost Method

As relying on science and education in our country since reform and opening up,a major development strategy under the current fierce competition in international relations become increasingly important,talent is the main competitiveness of a country and region,and the school as the development of the talented person cultivation base,in all aspects of life should cause the enough attention of the society,the influence of the quality of teaching is not only the responsibility of the teacher,also need to pay attention to the students' physical health.According to an investigation,the average school time of primary and middle school students in China accounts for more than 2/3 of their life.Most of them are boarders and spend most of their time in school except holidays.Undoubtedly,the service quality of school logistics management has a great impact on students' healthy life and study.Therefore,how to improve the quality and efficiency of school logistics canteen management is also one of the key aspects that the school needs to pay attention to.However,since China's reform and opening up,with the deepening of the reform of the enterprise system,the management of public schools has also developed from the school in the past to bear all the logistics management costs,to the present campus logistics to realize the socialized contract management mode,open to the public bidding.In the past,schools usually bear all the costs of campus cafeterias by themselves,accept state subsidies,and implement closed campus management.Now,many school cafeterias,after contracting abroad,are priced by enterprises independently and assume responsibility for their own profits and losses,introducing the social competition mode,and the school is only responsible for irregular review.Those contracting enterprise operating performance is good or bad,is basically depends on the quality of the service quality and management level of enterprises not only need to pay huge contract fee to the school every year,still need your construction site,buy equipment,to undertake all the costs and to pay staff salary,although have good monopoly location advantage,but if the management benefit is bad,word of mouth is poor,not only will be disciplined by the university,also face the risk of large losses.This paper studies the object is a special contract of countrywide middle and primary school campus logistics group co.,LTD.,in this paper,based on the thought's education logistics service corporation management pattern research,detailed study of its branch in liupanshui city in guizhou eighth middle school school logistics canteen management,focused on its operation and management of canteen analysis of deficiency of cost control,the question of cost control solutions,introduction of standard cost method of cost control scheme is put forward,and analyzes the standard cost method is introduced into the applicability and feasibility of cost management.Based on its current production cost data,such as direct materials,direct labor,manufacturing costs and fixed manufacturing cost data,such as fitting standard cost card set,then the standard cost budget formulation,through concrete demonstration of standard cost method in liupanshui eighth middle school canteen implementation process,to investigate and study the reasons for the formation of the cost variances,and analysis the effect after actualizing the standard cost method of cost control implementation effect.The implementation effect analysis shows that the introduction of the standard cost method solves the current cost control problem of the canteen of Liupanshui No.8 Middle School well,points out the control direction of its cost control qualitatively and quantitatively,and is an effective cost control management integration and optimization scheme.The successful application of the scheme in the canteen of Liupanshui No.8 Middle School has a general reference significance for optimizing the overall business efficiency of the group enterprises and small and medium-sized enterprises with similar business models.