酒店餐饮业成本控制分析

摘

要

论我国酒店餐饮业成本控制的问题与出路

摘

要

当前， 中国的经济正处于从制造业大国向服务业大国转型的重要历史节点。

其中酒店餐饮业是服 务业中产业经济支柱之一。

随着市场经济的迅速发展以及人

民生 活质量的明显提升，

在外就餐成为人们生活的重要组成部分，

从 而为我国的

酒店餐饮行业的迅速发展创造了条件。

但是近年来随 着国内酒店餐饮行业内部的

竞争愈演愈烈，

大量品牌连锁快餐的 崛起，

新兴网络外卖软件的普及，

同时国家

“十八大”

反对公款消费政策的出台，

使得我国酒店餐饮公 司面临着巨大的竞争

压力和挑战。酒店餐饮业将迎来真正的“洗牌期”。要想拥有市场、 增强企业自

身竞争力，

除了要有成功的营销手段吸引客源，

增加营业收入外，

成本控制的好

坏往往是决 定酒店餐饮部利润大小的主要因素。

拥有有效的成本控制方法以及完

善的成本控制体系是企业成功的必经之路。

本文依据我国酒店餐饮行业的现状提

出了目前行业内普遍存在的问题，

通过对问题定性以及定量的分析，

在酒店餐饮

部经营活动中的各个环节提出了有效的解决措施。< /p>

关键词

：

成本 控制；实际成本；十八大

1

ABSTRACT

Problems

and

Solutions

on

Cost

Control

of

Restaurant

Industry Of Hotels in China

ABSTRACT

At

present,

China's

economy

is

an

important

historical

juncture

from

the

manufacturing

industry

power

transforms

to

the

service

industry

power.

The

restaurant

industry

of

hotels

is

one

of

the

pillar

industries

in

the

service

industry.

With

the

rapid

development of market economy and the improvement of people's living quality, eating

out has become an important part of people's daily life. Thus creating the conditions for

the rapid development of China's restaurant industry of hotels. But in recent years, with

the

fierce

competition

in

the

domestic

restaurant

industry

of

hotel,

a

large

number

of

famous

chain

fast

food restaurants

rise sharply, the popularity of the network takeaway

software. In addition, the national

Party

of

China

combats

the

consumption

of

public

funds,

making

hotel

’

s

catering

companies are facing tremendous pressure of competition and challenges. Hotel catering

industry

will

step

in

a

real

period

To

own

the

market,

enhancing

the

competitiveness

of

the

enterprises

themselves,

cost

control

is

a

major

determinants

of

hotel food and beverage department profit size. With effective cost control methods and a

perfect cost control system is the only way for enterprises to be successful. According to

the

present

situation

of

hotel

’

s

catering

industry

of

China

this

text

propose

prevalent

problems in this industry, and based on the qualitative and quantitative analysis, this text

proposed

effective

measures

to

solve

problems

in

restaurant

industry

of

hotel

in

all

aspects .

Key words

:

cost control; actual control; the eighteenth national congress of the

communist party of china

2

论我国酒店餐饮业成本控制问题与出路

论我国酒店餐饮业成本控制问题与出路

一、绪论

我国的从制造业大国向服务业大国的经济转型不是势在必 行，

而是已经在高

速发展的道路上，

作 为服务业的产业经济支柱之一的酒店餐饮业在蓬勃发展后迎

来前所未有的危机。