Research On Cost Calculation And Control Of SD Group Catering Business

Oil field logistics catering as indispensable supporting in oilfield enterprise management support,in the whole supply chain is indispensable part of oil field the standardization of logistics catering standardization construction can effectively help enterprises to reduce costs,enhance competitiveness,ease the burden for oilfield enterprises,mass transfer efficiency,has become a mining the breach of the oilfield enterprise "the third profit source".With the accelerating process of marketization and rising prices,the practice of maintaining canteen operation only by limiting the price of food brings difficult problems to the cost control of oilfield logistics catering business.To breach,from the management to improve the management pattern and the way of cost accounting,to establish a long-term mechanism of energy saving and consumption reducing,the stable food prices at the same time,improve the quality of the food and catering business,adapt to the needs of customers and improve enterprise oilfield is the overall efficiency of the logistics catering business departments to explore and research topic.Improving service quality is the foundation of establishing enterprise image and the premise of improving enterprise economic benefits.In oilfield overall benefit not beautiful,be badly in need of internal tap potential and management effect of the big background,the SD group is specialized in oil field logistics catering business departments actively rectification,for each unit provides the standardized catering,canteen operations,such as service,the introduction of universal MKN steam oven,automatic cooking machine and other modern catering business machinery and equipment,the introduction of the equipment makes food indirect expenses increase gradually.However,the traditional cost method has its limitations.The indirect costs occurred in the process of food production can not be accurately expressed by using a single man-hour ratio.Activity-based costing breaks through the limitation of products in cost accounting.It starts with resource consumption and divides resource costs into each operation center based on a variety of resource drivers.Then it divides activity-based costs into different products based on a variety of activity drivers,and makes cost accounting deep into resource and activity levels.Not only make the proportion of the increasing fixed manufacturing cost according to the product of the process of objectification more clear,increase the attribution of product cost,but also improve the accuracy of product cost.In order to improve the accuracy of cost accounting,this article embarks from the actual condition of SD group catering business,homework cost method is adopted to improve the logistics catering business cost accounting,design based on homework cost method of cost accounting mechanism,divided operation chain,adopting diversified cost drivers for the allocation of indirect costs,production costs in order to get more scientific and accurate,to minimize the losses and waste.And against the problems in oil field logistics catering supply chain,from the perspective of supply chain cost control and lean management for catering service supply chain procurement,warehousing,processing,distribution,field service five key link concrete in this paper,the corresponding cost control countermeasures,in order to improve the core business processes,help enterprises to reduce costs.