Research On Cost Optimization Of Y Catering Company Based On Standard Cost Method

Affected by the new crown epidemic and the conflict between Russia and Ukraine,the global economic recovery has been severely challenged.In this context,the competition in China’s catering industry is becoming more and more fierce,and the cost pressure of various companies in raw materials,rent and employment is increasing day by day,and the profit margins they can earn are getting smaller and smaller.Therefore,how to better cope with the increasing cost pressure in order to obtain considerable profits is an urgent problem for catering companies.Y catering company is a member of the campus catering market,because its service targets are mainly primary and secondary school students,so its sold dishes are priced by the local education bureau,so the company can only rely on good cost management to ensure the stability of its own profit level.However,through field research,it was learned that the company had the following phenomena in cost management: the determination of procurement volume was too arbitrary,the inquiry data was not properly kept,the raw material placement was chaotic,the existing warehouse conditions were insufficient,the inventory was not enough,and the employees’ ability to implement the existing system was not high.These phenomena indicate that the company’s cost management has the following problems: first,lack of comprehensive budget and performance appraisal;Second,the company’s intelligent cost management foundation is weak.In view of this,this paper studies the cost optimization of Company Y.Firstly,the relevant concepts of cost management and management information system are sorted out,and the relevant theories of cost management are summarized,which provides a theoretical basis for subsequent research.Then,the current situation and problems of cost management of Company Y are analyzed quantitatively and qualitatively,and the necessity and feasibility of the optimization scheme based on the standard cost method are discussed on this basis.After that,it is determined to carry out optimization with standard cost as the core,and the standard cost optimization plan includes the determination of standard cost,the formulation of standard cost of raw materials,the preparation of cost budget and the analysis of cost differences.In addition,this paper integrates the standard cost method with the information system,explains the system from the aspects of data process analysis,functional analysis,design and operation effect of major database tables,and provides some big data application interface ideas for reference when optimizing the system.Finally,in order to ensure the smooth operation of the optimization plan,safeguard measures are proposed from three perspectives:capital utilization,the creation of a company environment of "cost reduction and efficiency increase" and the implementation of informatization.