标准成本管理在餐饮企业管理中的应用  

Application of Standard cost management in the business administration

作　　者：成雪[1] 

机构地区：[1]哈尔滨商业大学旅游烹饪学院,黑龙江哈尔滨150076

出　　处：《商业经济》2006年第8期35-37,111,共4页Business & Economy

基　　金：黑龙江省研究生科研创新资金项目(YJSCX2006-166HLJ)

摘　　要：目前我国餐饮业的发展正处在激烈的竞争之中,越来越低的利润使企业不得不将成本控制作为战略的重点之一。由于中餐的生产带有较强的主观性和随意性,这就使得标准成本的控制问题显得更为突出。针对餐饮企业的特点进行标准成本管理,分析其实际成本和标准成本的差异化,找出成本差异的原因,从而可使餐饮企业达到降低成本、提高利润水平和竞争力的目的。At present, development of catering trade of our country is in keen competition, lower and lower profit makes enterprises have to accuse the cost as one of the focal points of strategy. Because there is stronger subjectivity and random in the production of Chinese food, this makes control question of the standard cost seem more outstanding. Manage the standard cost according to the characteristics of food and beverage enterprise, analyze the difference between its actual cost and standard cost, find out the reason for the cost variance, then make the food and beverage enterprise achieve the goal d lowering costs , improving profit level and competitiveness.

关 键 词：标准成本管理 成本核算 标准成本差异 

分 类 号：F719.3[经济管理—产业经济]