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论文题目: 饮食业成本控制分析 学生姓名: 项晓宇 指导教师: 刘桂春 专 业: 会计学 2010年10月8日 摘 要 时值二十一世纪的中国，国民经济迅猛发展，我国与世界上其他国家在经贸、文化等方面的合作与交流也进一步加深。如何把握这难得的机遇，成为中国饭店迫在眉睫需要解决的问题。而成本控制，作为一个饭店管理工作的重要组成部分，成为了饭店管理的重中之重。在营业收入不相上下的竞争背景下，材料成本控制的优劣直接影响到饭店餐饮效益的高低，成为构成其核心竞争力的重要因素。 本文以北京玉泉饭店为例，从玉泉饭店餐饮部的现状入手，对餐饮部运营中材料成本控制的组织结构、材料成本控制的内容、材料成本控制的方式进行了全面介绍。然后通过对材料成本控制理论与方法的研究，指出了玉泉饭店餐饮材料成本控制在采购、领用、加工等环节上存在的一些问题。进而通过体制、思想、技术三个方面分析了玉泉饭店餐饮部产生这些问题的原因所在。最后结合了先进的管理思想，对饭店餐饮部具体环节的材料成本控制提出一些具体的建议。 关键词：材料成本 成本控制 采购控制 Abstract As the twenty-first century China, the rapid development of the national economy, China and other countries in the world economy and trade, cultural cooperation and to further deepen exchanges. How to make the most of this rare opportunity,as Chinese hotels needing to address. And cost control, as a hotel management an important part of the work, cost control has become the most important part of hotel management. In the context of intense competition, the advantages and disadvantages of material cost control has a direct impact on the level of the hotel dining-effective, turn into the core of becoming an important factor in competitiveness. In this paper, to as an example Yuquan Hotel, the current situation of the food and beverage department of Yuquan Hotel , introduct comprehensive of the organize ational structure, content, ways of the food and beverage cost control . Then through the cost materials control theory research and pointed out that the Yuquan Hotel Restaurants in the procurement of material cost control, purchasing、recipients、processing areas, the existence of some problems. And then through system、thinking、 technology, this paper analysis these problems. Finally, combining advanced management thought, make some specific recommendations. Keywords material cost cost control purchasing control 目录 摘要 I Abstract III 目录 IV 1引言 1 1.1国外有关饮食业成本控制分析 1 1.2国内有关饮食业成本控制分析 2 2 玉泉饭店餐饮材料成本控制现状 5 2.1玉泉饭店餐饮部的组织结构 5 2.2玉泉饭店餐饮部材料成本控制的内容 7 2.3玉泉饭店餐饮部材料成本控制方式 9 3玉泉饭店餐饮部材料成本控制存在问题