摘要
随着餐饮业竞争的日益激烈,成本控制的重要性引起了人们的重视。然而,作为餐饮业成本制高点之一的人力资源成本却容易成为成本控制中的盲点。以人力资源管理理论为依据,在分析餐饮业人力资源成本控制必要性的基础上,针对人力资源五大成本,指出了餐饮业人力资源成本控制中存在的问题,进而提出了相应的解决方案,以期能对我国餐饮业成本控制带来启示。
With the competition in catering industry becomes more and more fierce day by day, the importance of cost control has aroused our attention. However, as one of the biggest costs in catering industry, human resources cost is always ignored during implementing cost control. Hope to inspireChinese catering industry on the aspect of cost control and based on the theory of human management, this paper points out the needs and importance of controlling human resources cost in catering industry, then it analyzes the problems of human resources cost control in Chinese catering industry, and with these problems, it offers targeted solutions.
出处
《浙江旅游职业学院学报》
2010年第2期45-48,72,共5页
Journal of Tourism College of Zhejiang
关键词
餐饮业
人力资源成本
成本控制
catering industry
human resources cost
cost control