Research On Cost Control Of L Company’s Catering Business Based On The Perspective Of Supply Chain

With the consumption upgrade of Chinese residents,catering services have become an important consumption area for the public.Therefore,the catering industry is developing rapidly.However,with the increasingly fierce competition in the catering industry,the supply chain cost of the catering industry continues to rise,which has gradually become an influencing factor restricting the development of catering enterprises.More and more catering companies have begun to pay attention to the cost control of the supply chain,hoping to reduce the total cost of the catering supply chain by optimizing the structure of the supply chain.In recent years,the catering market has optimized the structure of the catering supply chain by introducing a central kitchen,which has achieved the purpose of reducing the cost of catering business and improving the efficiency of supply chain management.As a result,the central kitchen model is strongly supported by national policies.As a catering supply company,Company L has the problem of high supply chain costs,which makes it difficult to meet Company L’s future strategic development plan and increases Company L’s expansion costs.Therefore,for long-term development,it is necessary for Company L to control the cost of its own catering supply chain.This thesis focuses on the L company,and conducts cost control research on L company’s catering business.First,this thesis analyzes the current situation and existing problems of L company’s catering business from the perspective of supply chain.The current situation of L company is introduced in turn,including the company profile,the existing catering supply chain,the current market demand of the catering business and the cost structure of the catering business.Then,by calculating the procurement cost,manpower,logistics cost,equipment cost and inventory cost,the cost analysis of L company’s catering business is carried out.Further,the problems existing in the cost control process of L company’s catering business are put forward.Then,this thesis designs the cost optimization plan of L company’s catering business,and analyzes the cost composition.The structure of the catering supply chain in the current market and the cost status of the catering business can be captured by market research.Based on the activity-based costing method,design the cost optimization plan of L company’s catering business and analyze the corresponding catering business cost structure,and finally complete the construction of the cost model.Finally,this thesis explores the cost control effect of the optimized L company’s catering business.Calculate the cost of the optimization plan through the pilot data,analyze the solution of the problems faced by the catering business of L company in the process of cost control,and put forward safeguard measures to ensure the optimization effect of L company’s catering supply chain.The research results show that the pilot effect of L company’s catering business cost control optimization plan is remarkable,which is reflected in the reduction of the overall cost of L company’s catering supply chain,the improvement of supply chain resource utilization,the improvement of the supply chain’s ability to resist risks,and the more stable catering quality.Company L should further improve the level of informatization construction,strengthen logistics and distribution capabilities,and establish an emergency mechanism to ensure the implementation effect of the catering supply chain optimization plan.