论餐饮企业成本控制体系的完善

论餐饮企业成本控制体系的完善
                    
摘要；随着我国改革开放的进1步深入，经济的进1步发展，餐饮业也随之兴起并迅速发展。目前，我国餐饮业得到了前所未有的发展，其竞争也是相当激烈。各餐饮企业要想在激烈而残酷的竞争中胜出，并保持领先的地位，就必须提高自身的竞争能力。餐饮企业的成本控制在提高竞争能力中扮演着重要的角色。本文分析了餐饮企业成本控制体系的构成及其必要性，并对目前大多数餐饮企业成本控制中存在的主要问题进行剖析，提出有效控制餐饮企业成本的措施及对成本控制体系进1步完善。
关键词：餐饮企业；成本控制体系；餐饮成本

CATERING ENTERPRISE
 
Abstracts: with our national reform and opening policy carried out deeper and national economy developing further,Catering trade came into being and boomed.At present,catering trade is a hot field in our country,in which the competition is comparatively fierce.Therefore... any catering interprise,which wants to win over others in the fierce and cruel competition and keep its advantages has to improve its own competition power.Cost control in the catering trade plays an important role in imporving the competitive power.In this paper,Ill analyze the component and necessity of cost control in the catering trade,come up with the major problems in terms with cost control existing in many catering interprises,and put up solutions to the problems from the aspects of micro and macro to make the system of cost control better.

Keywords: catetring enterprise;cost control syster;catering cost