我国中小餐饮企业成本控制探讨

Exploration on Cost Control of China's Large and Medium-sized Catering Enterprises

我国中小餐饮企业在成本控制理念及内部控制系统上还存在一些问题,在当今竞争日趋激烈的情况下,要想在竞争中立于不败之地,就应改变现行较陈旧的成本控制理念,同时对落后的成本控制方法进行改进。文章阐述了我国中小餐饮企业成本控制方面存在的主要问题,并提出改进我国餐饮企业成本控制的思考及建议。

There are some problems in cost control ideas and inner controlsystem of China`s Large and Medium-sized Catering Enterprises.Faced with the increasing challenges,in order to remain invincible,the enterprises should change their out-of-date idears and improve the backward methems and presents suggestions about it.