餐饮业成本管理体系中存在的问题及改进建议

Problems Existing in Cost Management System of Catering Industry & Suggestions for Improvement

受相关政策及内外部环境的影响,餐饮企业盈利水平和能力无法得到有效提高,处于微利状态。通过对餐饮企业的成本核算特点和成本管理现状进行深入研究,分析传统成本管理体系在餐饮企业运用存在的弊端和问题。

Due to the influence of relevant policies as well as internal and external environment,the profit level and ability of catering enterprises cannot be effectively improved and be in a state of low profits.This paper makes a study on the characteristic of the cost accounting and the status quo of cost management for catering enterprises,and analyzes the disadvantages and problems of traditional cost management system in catering enterprises.