饭店餐饮成本控制难点分析

Analysis On the Difficult Points of Dinning and Hotel Management Cost Controlling

原材料成本和人工成本既是餐饮成本的两个主要内容，也是餐饮成本控制的难点，针对原材料和人工成本的控制，文章分别提出了标准成本控制制度和弹性工作制两种控制方法并进行了论证。

The costs of materials and manpower are both the main contents and the difficult points of the dinning cost controlling. To control them effectively, the article points out two ways： the standard cost controlling system and the flexible salary system, and gives demonstration respectively.