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高校中的食堂经营在我国是具备一定程度垄断属性的服务类内容。现在高校中的食堂绝大多数实施的是服务承包模式、伙食供应市场运作化、后勤保障的社会化等形式,故其成本控制效果的好坏对其经营业绩及市场竞争表现情况可产生关键性的作用。文章依托对现实高校食堂物资采购、业务运营等环节中的费用控制研究,编制出处置高校内食堂业务经营费用管理运作机制,从而给高校后勤的食堂经营创建优异的运营模式。
Canteens in colleges and universities operating in our country is a certain degree of monopoly attributes of service content. Now most canteens in colleges and universities implement the service contract mode, the operation of the food supply market, the socialization of logistics support and other forms, so the cost control effect of the quality of their business performance and market competition performance can have a key Role. Based on the researches on cost control in the real estate canteens procurement, business operation and other aspects, this paper prepares the operating mechanism of operating expense management of canteens in colleges and universities, and creates an excellent operation mode for the canteen management in colleges and universities.