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受反对“三公消费”冲击较大的餐饮企业,如何在实现转型、降低餐饮毛利率的基础上实现对餐饮企业成本的有效控制,决定着餐饮企业经营的成功与失败。本文针对目前餐饮业所面临的问题对更新餐饮成本控制理念,制定完善内部控制制度,注重采购、销售环节、科学的人力资源管理制度的控制,以达到经济效益和社会效益的双赢进行了分析和探讨。
Under the opposition of the “three public spending ” catering enterprises, how to achieve the restructuring, reducing the gross profit margin of catering based on the effective control of the cost of catering enterprises, determines the success and failure of the catering business. In this paper, the current problems faced by the catering industry to update the restaurant cost control concept, improve the internal control system, pay attention to procurement, sales links, scientific human resources management system control in order to achieve economic and social benefits of a win-win situation were analyzed and Discussion.