物料流量成本核算在餐饮食品管理中的应用  

Application of Material Flow Cost Accounting in Food and Beverage Management

作　　者：宋梦岚 SONG Menglan(School of Finance and Accounting,Anhui Sanlian University,Hefei 230601,China)

机构地区：[1]安徽三联学院财会学院

出　　处：《淮海工学院学报（人文社会科学版）》2019年第10期99-101,共3页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

基　　金：安徽省高等学校级质量工程项目(2016ZY044)

摘　　要：以餐饮企业为对象,通过MFCA在评估食物垃圾时纳入能源和系统成本,确定全部成本,以此可对于内部资源的浪费现象进行能量化,从而有效提升企业的资源使用效率。MFCA无需复杂或昂贵的软件即可简单应用,对于利润水平低、故障率高的餐饮行业推广使用具有具有成本效益特性。Taking catering enterprises as the object,the energy and system costs are included in the evaluation of food waste by MFCA,so as to determine the total cost,which can be used to energy the waste of internal resources,thus effectively improving the efficiency of resource use of enterprises.MFCA can be easily applied without complex or expensive software.It has cost-effective characteristics for the promotion and use of catering industry with low profit level and high failure rate.

关 键 词：物料流量成本会计 餐饮废物 成本管理 

分 类 号：F251[经济管理—国民经济]