餐饮行业内部控制影响的研究 ——以海底捞为例.docxVIP

PAGE PAGE 12 摘 要：随着科技日益发展，我国餐饮企业的数量快速增长，对我国的经济产生了重要的影响，但是随着餐饮行业竞争的加剧，国家政策出台的影响，餐饮行业的消费早已今非昔比，餐饮行业利润的提升空间显得格外狭窄，在利润空间上早已大不如从前，如今的餐饮行业已是微利时代。在这样的大背景下，餐饮行业的内部控制就显得格外重要，改进企业的内部控制迫在眉睫。各大餐饮企业要想在众多餐饮企业中脱颖而出，就必须要用科学的管理方法来降低生产的成本和费用，提高自身的竞争力。本文以海底捞为例，深入研究海底捞的内部控制现状，通过对企业内部利润表和成本构成的财务数据进行分析。就一些餐饮行业内部控制的一些缺陷和改进措施进行了一些简单探讨，为餐饮行业日后的管理控制提供一些思路。 关键词：餐饮行业，内部控制，餐饮管理 Abstract :With the development of science and technology, the number of catering enterprises in China has grown rapidly, which has had an important impact on Chinas economy. However, with the intensification of competition in the catering industry and the impact of the introduction of national policies, the consumption of the catering industry has long been different. The room for improvement in industry profits is particularly narrow, and it has long been inferior in profit margins. Todays catering industry is already a low-profit era. Under such a background, the internal control of the catering industry is particularly important, and it is extremely urgent to improve the internal control of the enterprise. If major catering companies want to stand out among many catering companies, they must use scientific management methods to reduce the cost and expense of production and improve their competitiveness. Taking Haidilao as an example, this paper studies the status quo of internal control of Haidilao and analyzes the financial data of internal profit table and cost. Some simple discussions on some defects and improvement measures of internal control of the catering industry have provided some ideas for the future management control of the catering industry. Keywords: catering industry, internal control, catering management 目 录 TOC \o 1-3 \h \u 1 前言 4 1.1 本文研究背景 4 1.2 本文研究目的和意义 4 1.2.1 研究目的 4 1.2.2 研究意义 5 1.3 海底捞背景介绍 5 2 当前餐饮行业内部控制的基本现状 5 2.1 餐饮企业内部采购环节的现状 6 2.1.1 各部门联系不紧密 6 2.1.2 管理模式落后 6 2.1.3 采购管理力度不够 6 2.1.4 管理制度不健全 6 2.2 餐饮企业内部加工环节的现状 7 2.3 餐饮企业内部销售环节现状 7 3 餐饮行业内部控制存