职工食堂成本管理初探

How to Control the Cost of Staff Canteen

江汉油田职工培训中心食堂成本的基本构成主要包括直接费用、部分间接费和期间费用。目前,培训中心职工食堂尚未完全理顺经营管理模式,成本管理缺乏主体意识;会计基础工作做得不够,加大了成本管理的难度;职工食堂稳定的定价机制,不能充分调动成本管理的积极性;成本管理缺乏相应的监督机制,成本考核未能落实到位。要加强职工食堂成本管理,就必须健全食堂财务管理制度,进一步规范成本管理基础;加强原材料采购的管理与监督,规范和控制采购成本;加强对食堂成本的监督与考核,规范学校食堂经营管理行为;强化职工食堂标准化管理,抑制市场价格波动对饮食成本的影响。

The cost of Staff Training Center's canteen consists of direct cost and partial indirect and period expenses.At present,the canteen's management model is not in place,there is no subject awareness in cost control,and the basic accounting is week,which increases the difficulty in cost control.Unchangeable pricing mechanism cannot arouse initiative for cost control,and the lack of relevant supervision over cost control leads to the failure in putting cost assessment in place.In order to strengthen canteen's cost control,the author advocates completing its financial management system,further standardizing its control foundation,reinforcing management and supervision in material purchase and normalizing and controlling purchase cost,intensifying monitoring and checking the canteen cost and setting a criterion governing operating management of the canteen,and strengthening standardization management of the canteen and restraining impact on food costs from market price fluctuation.