酒店餐饮成本及其控制论文[修订].doc

内 容 摘 要 餐饮收入通常占到星级酒店总收入的60%。对于酒店餐饮部门来讲，成本费用控制对其营销目标的实现有着十分重要的作用。本文针对酒店餐饮部门目前面对的困境，探寻应对之策，从采购制度、目标管理、流程重组、理念更新、人力资源开发等角度提出了初步的解决办法。餐饮成本控制是餐饮经营管理的重要内容，由于餐饮的成本结构制约着餐饮产品的价格，而餐饮的价格又影响着餐厅的经营和上座率，因此，餐饮成本控制是餐饮经营的关键。在餐饮经营中，保持或降低餐饮成本中的原材料成本和经营费用，尽量提高食品原材料成本的比例，使餐饮产品的价格和质量更符合市场要求、更有竞争力，是保证餐饮经营效益、增强竞争能力的具体措施。 关键词：餐饮收入；成本费用控制；采购制度；具体措施Abstracts Star hotel food and beverage revenue typically accounts for 60% of total revenue. For the hotel and catering sector is concerned, cost control goals for its marketing has a very important role. In this paper, hotel and catering sector is now facing difficulties and explore countermeasures, from the procurement system, goal management, process reengineering, concept renovation, the angle of human resource development, a preliminary solution. Dining restaurant management cost control is an important part of the cost structure of the food and beverage products, the price of restricting food and beverage, and food prices also affect the restaurant business and attendance, therefore, food and beverage cost control is the key to food and beverage business. In the restaurant business, maintaining or reducing costs in raw materials, food and beverage costs and operating expenses, cost of raw materials to maximize the proportion of food so that food product prices more in line with market requirements and quality, more competitive, is to ensure that food and beverage operational efficiency, enhance competitiveness of specific measures. Key words: Food and beverage revenue； Cost Control ；Procurement system；Specific measures 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc258952280 内 容 摘 要: PAGEREF _Toc258952280 \h II HYPERLINK \l _Toc258952281 Abstracts: PAGEREF _Toc258952281 \h III HYPERLINK \l _Toc258952282 一、 引言 PAGEREF _Toc258952282 \h 1 HYPERLINK \l _Toc258952283 二、酒店餐饮经营之特点及餐饮业的成本结构分析 PAGEREF _Toc258952283 \h 6 HYPERLINK \l _Toc258952284 （一）酒店餐饮业的经营特点 2 HYPERLINK \l _Toc258952285 （二）餐饮业成本结构分析 3 HYPERLINK \l _Toc258952286 三、酒店餐饮成本控制