摘要
文章分析了现代餐饮业的特点及成本核算弱化的种种表现,剖析了我国现代餐饮业成本管理弱化的原因,并结合笔者多年的财务工作实践,探讨了应如何强化成本核算精细化控制,以提高企业管理水平,适应国民经济发展。
This paper analyzes the characteristics of modem catering- industry and the various manifestations of weakening cost accounting, explores the reasons and discusses how to strengthen cost accounting meticulous control by combining with the author＇s many years of financial work experience, to improve enterprise management level and adapt to national economic development.
出处
《价值工程》
2013年第17期155-156,共2页
Value Engineering
关键词
现代餐饮业
成本核算
精细化控制
modern catering industry
cost accounting
meticulous control
