对餐饮企业采购成本控制的研究——以优统餐饮管理有限公司为例

中文摘要

随着市场环境的变化，宏观经济形势的影响越来越广，饭店餐饮经营近年来出现了下滑现象,餐饮企业之间的竞争越来越激烈，正是由于餐饮采购成本的不断提高导致了餐饮企业的利润空间越来越小。然而餐饮企业的竞争归根到底是餐饮相关成本的竞争，当今社会只有具备成本优势的企业才能在市场竞争中取得优势并赢得胜利。企业要想在竞争中生存并获得发展，仅仅依靠技术、资本还是远远不够的，还要具备领先的成本优势，成本控制与管理水平。控制采购成本已经成为了餐饮企业提升市场竞争力的核心因素。

本文以优统餐饮管理有限公司采购成本控制为主要研究对象，介绍了该公司采购成本控制现有状况，并以饭店餐饮部采购成本控制为例分析了存在的主要问题，通过对餐饮服务行业的采购成本控制进行了分析，提出相应的解决措施。

关键词：餐饮企业；采购成本；控制途径；解决对策

Abstract

With the change of market environment, the influence of macro-economic situation is more and more extensive. In recent years, the restaurant operation has declined. The competition among catering enterprises is more and more fierce. It is precisely because of the continuous increase of catering procurement cost that the profit space of catering enterprises is becoming smaller and smaller. However, the competition of catering enterprises is in the final analysis the competition of catering related costs. In today's society, only the enterprises with cost advantages can gain advantages and win in the market competition. If an enterprise wants to survive and develop in the competition, it is not enough to rely on technology and capital alone, but also has the leading cost advantage, cost control and management level. Controlling the purchase cost has become the core factor for catering enterprises to enhance their market competitiveness.

This paper takes the purchase cost control of Youtong Catering Management Co., Ltd. as the main research object, introduces the current situation of the purchase cost control of the company, and takes the purchase cost control of the catering Department of the hotel as an example to analyze the main problems. Through the analysis of the purchase cost control of the catering service industry, the corresponding solutions are proposed.

Key words: catering enterprises; procurement cost; control approach; Solutions

目录

第1章 餐饮企业采购成本的概述1

1.1 采购成本概述1

1.2 餐饮企业的定义1

1.3 餐饮采购成本的内容1

第2章 餐饮企业采购成本控制的现状2

2.1 采购部门设置不完善2

2.2 采购流程不畅通2

2.3 采购制度不规范2

2.4 供应商管理不规范3

第3章 餐饮企业控制采购成本的途径研究-以优统餐饮管理有限公司为例4

3.1 优统餐饮管理有限公司简介4

3.2 优统餐饮采购成本的现状分析4

3.2.1 过度利己，缺乏战略眼光4

3.2.2 重营销，轻采购4

3.3 优统餐饮公司在采购中存在的问题4

3.3.1 成本控制管理意识薄弱4

3.3.2 缺乏完善的成本控制制度5

3.3.3 成本控制制度的实施没有落实到位5

3.3.4 对成本管理的对象、内容认识不清5

3.3.5 成本核算方法过于简单5

3.3.6 材料采购环节缺乏有效监管6

3.3.7 分工不明、人工成本较大6

3.4 优统餐饮公司控制采购成本的对策6

3.4.1 加大培训力度提升采购员的职业技能6

3.4.2 与供应商构建长期伙伴式合作关系6

3.4.3 完善采购程序，提升控制能力7

3.4.4低价采购控制原材料费用支出7

3.4.5 建立健全采购过程中的各项控制制度8

3.4.6 采购流程的规范化9

结语10

参考文献11