高校食堂管成本控制问题分析.docVIP

高校食堂管理成本控制问题分析 　一、高校食堂运营办理现状 A college canteen management, present situation 　　1999年国家断定了高校后勤社会化变革，高校食堂以此为时刻节点，1999年之前，咱们可以简略地称为高校食堂办理的“方案时期”，1999年之后，称为高校食堂办理的“市场化时期”。方案时期的高校食堂的所谓运营办理状况是食堂膳食人员的薪酬、食堂运营的硬件设备、水、电、燃料、供暖全由高校一揽子承当，由校园教诲事业经费中列支的，高校食堂的膳食本钱核算就是核算用餐人员的膳食费。1999年之后，为了进步食堂效劳质量和效劳水平，处理其时高校面对的经济艰难，引进市场化运营手法，食堂的膳食费本钱里包含的不只是直接质料本钱，还有人工、水、电，气、设备及修理、办理费等间接本钱。 In 1999 the state decided that the college logistics socialization reform, college canteens this time node, before 1999, we can simply called the college canteen management plan period , after 1999, said the market period for college canteen . University cafeteria plan period the management situation is the canteen meals staff canteen operators, hardware equipment, water, electricity, fuel, heating by the package of bear, shall be paid by the campus education expenditure in the university cafeteria, dietary cost accounting is accounting dining staff meals. After 1999, in order to improve the canteen service quality and service level, to deal with the difficult economic time, the introduction of market operation technique, including not only the direct material costs canteen meals cost, as well as artificial, water, electricity, gas, equipment and repair, management fees, indirect cost. 　　二、高校食堂的运营方法定位 Positioning operation method two, University canteens 　　在高校引进“市场化”运营后，高校食堂悉数进行变革，从食堂固定财物的归属与运营权归属联系方面，首要方法如下：(1)食堂固定财物归属高校，引进社会市场化运营;(2)高校以市场化机制体系自营;(3)食堂由社会资源的自投自营。在三种方法中，前两者是高校食堂构成的主体，占悉数高校食堂总量95%以上。因为本文首要确定高校食堂是公益性的，保证高等教诲的效劳特点是高校食堂存在的底子，加之前两者食堂财物构成归属主体是高校，所以本文的研讨方针是关于前两者而言，统称为高校食堂。第三种状况，尽管食堂存在方位、效劳与高校有配套，从其食堂的财物构成和实践运营性质而言，只能理解为高校教诲效劳的社会公司，为非公益性，不作为本文的研讨方针。 The introduction of market operation in the University, the college canteen all change, from the canteen fixed property ownership and operation right of ownership relation, the primary methods are as follows: ( 1 ) the canteen fixed ascription of property in Colleges and universities, the introduction of social market system; ( 2 ) the market mechanism i