喜茶公司成本控制问题研究.docxVIP

第 第 PAGE 3 页 喜茶公司成本控制问题研究 摘要 饮品餐饮店的蓬勃发展已成为未来零售业的主流，由于餐饮业受景气的波动较小，近几年来发展迅速，成为连锁产业中深具代表的产业。同时作为服务产业的重要组成部分，餐饮业具有初期投资成本少、资金回拢速度快和效益显著的特性，吸引各路投资者和创业者进军餐饮业。而近些年，收国家宏观经济政策的把控，食品安全问题越来越受重视与经营各项成本的上升等诸多原因,餐饮业跨入了微利时代。在饮品类餐饮业经营领域里，喜茶公司的经营模式作为一个成功的典范，对于其他餐饮企业经营模式上有很好的借鉴的作用，但同时也存在相应的成本控制问题，具有典型的规范效益，可以提供大量经验。本文对喜茶公司的生产成本和人员管理成本等方面，分析了喜茶公司存在的成本控制问题，探讨了加强和完善喜茶公司成本控制问题的对策，以达到提高企业经营效益的目的。 关键词：经营成本，成本控制，餐饮业 Research on the HEYTEA company’s cost control Abstract The vigorous development of beverage restaurants has become the mainstream of the retail industry in the future. Due to the small fluctuation of the catering industry, it has developed rapidly in recent years and become a representative industry in the chain industry. At the same time, as an important part of the service industry, the catering industry has the characteristics of low initial investment cost, fast capital return and significant benefits, attracting investors and entrepreneurs to enter the catering industry. In recent years, the catering industry has entered an era of low profits due to the control of national macroeconomic policies, increasing attention to food safety and the rise of operating costs. In the field of beverage catering business, the business model of Xi Tea Company, as a successful model, has a good reference role for other catering business models, but at the same time, there are corresponding cost control problems, with typical standard benefits, can provide a lot of experience. This paper analyzes the existing cost control problems of Xi Tea Company from the aspects of production cost and personnel management cost, and discusses the countermeasures to strengthen and perfect the cost control problems of Xi Tea Company, so as to achieve the purpose of improving business efficiency. Key words Operating costs ；Cost control ； Catering  目录 TOC \o 1-3 \h \u 20532 一、 前言 3 12282 （一）研究背景和意义 3 29339 1.研究背景 3 23052 2. 研究意义 4 22059 （二）研究文献综述 4 18733 1.国外研究文献综述 4 32247 2.国内研