餐饮业作业成本管理体系实施的构建

Construction of operation cost management system in catering industry

随着外部竞争环境的逐渐激化,对餐饮企业的成本管理也提出了新的要求。然而传统成本管理体系在餐饮企业应用存在弊端和局限,致使产品成本核算不健全和成本信息严重失真,难以适应企业发展需求。作业成本管理体系运用成本动因细化成本核算和成本分析,为企业管理层提供了更准确、有效的财务信息,从而能应对多变复杂的内外部环境。

with the gradual intensification of the external competition environment,it also puts forward new requirements for the cost management of catering enterprises.However,the traditional cost management system has disadvantages and limitations in catering enterprises,which makes product cost accounting incomplete and cost information distorted seriously,and it is difficult to meet the needs of enterprise development.The activity-based costing management system uses cost drivers,detailed cost accounting and cost analysis to provide more accurate and effective financial information for enterprise management,so as to cope with the complicated and complex internal and external environment.