物料流量成本核算在餐饮食品管理中的应用

Application of Material Flow Cost Accounting in Food and Beverage Management

以餐饮企业为对象,通过MFCA在评估食物垃圾时纳入能源和系统成本,确定全部成本,以此可对于内部资源的浪费现象进行能量化,从而有效提升企业的资源使用效率。MFCA无需复杂或昂贵的软件即可简单应用,对于利润水平低、故障率高的餐饮行业推广使用具有具有成本效益特性。

Taking catering enterprises as the object,the energy and system costs are included in the evaluation of food waste by MFCA,so as to determine the total cost,which can be used to energy the waste of internal resources,thus effectively improving the efficiency of resource use of enterprises.MFCA can be easily applied without complex or expensive software.It has cost-effective characteristics for the promotion and use of catering industry with low profit level and high failure rate.