互联网背景下的Z餐厅成本费用控制研究(论文11000字)
摘 要
在互联网＋时代的今天，无论是中小型企业还是垄断企业，都正在面临激烈的市场竞争,尤其是近年来,餐饮行业顺应互联网时代潮流的发展,加盟网络,在外卖市场份额不断扩大的前提下，一些中小饮食企业必须降低企业成本，实现利润发展的目标。所以由此可见，怎样从互联网背景下进行成本费用控制，是较为重要的。企业管理者能够清楚地了解公司的成本结构、盈利能力，其背后必然离不开成本控制，实行成本控制是为了进一步促进企业做出正确决策，它是企业成本管理的环节中不可缺少的一项，而真正实现有效的成本费用控制可以从根本上改善企业成本费用状况入手。稳步实现企业的盈利与发展。
本文从成本控制的相关理论概述入手，对现如今互联网环境下中小餐饮企业的成本组建、目标方法以及经营情况特点进行研究，并使用成本控制理论，将餐饮企业Z餐饮管理公司作为案例研究，该公司是一家从高端业务向大众连锁品牌转型的餐饮企业。简单说明了互联网对成本控制的影响现状。就Z餐厅的成本控制问题提出了对策，希望能对我国餐饮行业的成本控制提供一些帮助。
关键词:互联网时代,餐饮行业,成本控制,方法措施
Under the background of Internet Z restaurant cost control research
Author:Zhao Peng
Tutor:Shi Yong
Abstract
In today's Internet + era, both small and medium-sized enterprises and monopoly enterprises are facing fierce market competition, especially in recent years, the catering industry conforms to the development trend of the Internet era, join the network, in the premise of expanding the takeaway market share, some small and medium-sized catering enterprises must reduce enterprise costs, to achieve the goal of profit development. Therefore, how to effectively control costs and expenses in the context of the Internet is particularly important.
Enterprise managers can clearly understand the cost structure and profitability of the company, which is bound to be inseparable from the cost control, the implementation of cost control is to further promote enterprise to make the right decision, which is an indispensable part of enterprise cost management, and realize effective cost control can fundamentally improve the cost of the enterprise.Achieve the profit of the enterprise and development steadily.
Based on the cost control theory, this paper expounds the cost structure, target method and operation characteristics of small and medium-sized catering enterprises under the Internet environment. In this paper, the cost control theory is applied and Z catering management company, a catering enterprise transforming from high-end business to mass chain brand, is selected as a case study. It simply explains the current situation of the influence of Internet on cost control. This paper puts forward countermeasures for the cost control of Z restaurant, hoping to provide some help for the cost control of China's catering industry.
Key words:The age of the Internet，Catering industry,The cost control, Methods and measures
目 录
一、绪论.............................................................1（一）研究背景及意义..............................................1（二）国内外研究现状..............................................1（三）研究方法与创新..............................................2（四）论文构成及内容..............................................2
二、中小餐饮企业成本费用控制及互联网的影响...........................4（一）中小餐饮企业的成本费用构成..................................4（二）中小餐饮企业成本费用控制的目标..............................5（三）中小餐饮企业经营成本控制的要点.............................5（四）互联网对中小餐饮企业成本费用的影响..........................6
三、Z餐厅成本费用控制现状...........................................8（一）企业的经营管理情况..........................................8（二）企业组织结构................................................8（三）成本费用控制现状...........................................9
四、Z餐厅各经营环节成本费用控制存在的问题..........................11（一）采购环节缺乏严格规范的采购计划.............................11（二）仓储环节缺乏专门的库存管理系统.............................11（三）加工生产环节缺乏统一的制作技法.............................11（四）销售服务环节缺乏对服各人员的培训...........................12（五）网络营销环节营销模式创新较少...............................12
五、完善Z餐厅互联网环境下成本费用控制的建议........................14（一）建立一套严格规范的采购验收制度.............................14（二）提高库存管理机制,减少不必要损耗............................14（三）加工工艺标准化定制，形成统一的制作技法......................15（四）加强员工成本费用控制观念的培训.............................15（五）提高创新适应能力，促进营销模式多样化........................15
结 论...........................................................17
致 谢...........................................................18
参考文献...........................................................19 |
