论我国中小餐饮企业成本控制论文（毕业学术论文设计）.docVIP

PAGE 22 PAGE II 编号 江南大学太湖学院 毕业设计（论文） 题目： 论我国中小餐饮企业成本控制 经管 系 国际会计 专业 摘要 摘 要 餐饮企业是我国国民经济的重要组成部分。而中小餐饮企业又是餐饮企业中最具活力的一员。但由于近几年金融危机、原材料价格上涨、员工工资上涨等一系列原因使得餐饮业迎来了他的微利时代。我国的中小餐饮企业在成本控制理念及内部控制系统上还存在很多问题，在当今竞争日趋激烈的情况下，想要立于不败之地，就应该改变现行的较陈旧的成本控制理念，同时对落后的成本控制方法进行改进。 本文通过对成本控制理论与方法相关的研究，从中小餐饮企业的成本管理现状分析入手，对中小餐饮企业营运中成本控制进行的全面剖析。希望通过建立餐饮企业合理的成本控制流程，建立完善的成本检查制度。同时通过优化成本核算方式来更好的控制餐饮企业的成本。本文就以上几方面提出了几点意见。 关键词：中小餐饮企业；成本控制；成本流程；成本核算 Abstract Abstract Abstract ABSTRACT Catering enterprises are the most important part of our national economy. Small and medium catering enterprises are the most vigorous ones. However, catering enterprises ushered in their small profit era because of the financial crisis, rising prices of raw materials, employee wages rise and a series of causes. And our small and medium catering enterprises have some problems in the cost control concept and internal control system. With the increasingly competitive circumstances, if we want stand in an invincible position, we should change the current older cost control concept and at the same time improve the cost control method. This article studies on the cost control theory, from the cost management and analysis of the present of the small and medium catering enterprises. I hope that through establishing the reasonable cost control process in catering enterprises to improve the cost examination system. Meanwhile through optimizing cost accounting ways to control the cost of catering enterprises better. This paper will give some suggestion in the above aspects. Key words: small and medium catering enterprises;Cost control;cost flow; cost accounting; 目录 目录 PAGE 3 PAGE 3 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc292983150 摘 要 PAGEREF _Toc292983150 \h I HYPERLINK \l _Toc292983151 ABSTRACT PAGEREF _Toc292983151 \h II HYPERLINK \l _Toc292983152 目 录 PAGEREF _Toc292983152 \h i HYPERLINK \l _Toc292983153 第1章 绪论 PAGEREF _Toc292983153 \h 1 HYPERLINK \l _Toc292983154 第2章 中小餐饮企业成本控制相关概念 PAGEREF