中国团餐企业成本现状及控制

The Study on the Cost Situation of Chinese Group-Catering Enterprises and the Countermeasures of Cost Control

通过对2011年、2012年50家团餐骨干企业的营业成本、人力资源成本、房租成本、管理成本、原材料成本及财务费用等企业成本情况分析得出:人力资源成本、原材料成本所占比重较高;房租成本、管理成本、财务费用的比重与前者相比较低;营业成本占营业收入百分比统计中,六成的团餐企业具有盈利空间,三成多的企业盈利甚微,更有部分企业处于亏损状态。所以,重视隐性成本、加强团餐标准成本控制、加强对原料采购、中央厨房与配送的管理、强化服务与销售及人才培养是成本控制的重要途径。

With the development of catering industry,the Chinese group-catering has a good development.Through to analysis the information of operating cost,human resources cost,rent cost,management cost,the cost of raw materials and financial cost about 50 group-catering companies in 2011 and 2012,We concluded that the proportion of Human resources cost and raw materials cost is higher;the proportion of rent cost,management cost and financial costs is lower;the statistics of operating cost accounts revenue,sixty percent of the group-catering enterprises have profit space, the profits of more than thirty percent is rare,a small number of enterprises are losing money.So attaches great importance to the hidden costs,con-structs the meal standard cost control,strengthen the management of raw material purchasing,central kitchen and delivery,strengthen the service、sales and develop talent are the important channel for cost control.