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| 小微餐饮企业成本控制研究
摘 要
由于经济的快速发展，时代也在进步。餐饮行业也不仅仅局限于大型连锁餐饮或百年老字号商铺，小微餐饮企业正逐渐面向市场，成为当前餐饮行业的新风向。人们对于一个餐饮企业的评价不仅仅着眼于企业当前的营运状态。而是越来越看重企业的成本控制。成本控制作为餐饮企业管理中的一个重要环节，是决定整个餐饮企业能否实现企业利益最大化的关键因素之一，因为其经营活动的全过程，采购、烹饪、前台、服务甚至整个门店的整体装饰都与其息息相关。
小微餐饮企业相比于其他大型餐饮企业来说有一个突出的优点：成本低、收益快、符合当前社会快速发展的趋势。其中成本的控制就成为小微餐饮企业发展的首要考虑因素。贯穿于餐饮企业经济发展的各个管理环节和经营环节。
成本控制于企业的发展息息相关，也很复杂，但只要控制好食材、人工、租金等一系列的环节。有组织有计划的进行相关成本的调整。良好的成本控制制度可以让餐饮企业有更多的精力和财力专注于经营和菜品更新等重要问题上，提升餐饮企业的核心竞争力，而不是将其浪费在内部环节的沟通协调的消耗上。
本文将通过运用文献阅读法、调查法、案例分析法等研究方法以及结合MYB校园餐厅项目成本管理分析等，研究如何有效控制小微餐饮企业成本。希望给大多数小微餐饮企业经营者提供一个有效的借鉴。
关键词：小微企业；成本控制；餐饮成本
ABSTRACT
Thanks to the rapid development of the economy, The Times are also advancing.The catering industry is not only limited to large chain restaurants orcentury-old shops, small and micro catering enterprises are gradually facing the market, becoming the new trend of the current catering industry. People's evaluation of a catering enterprise not only focuses on the current operating state of the enterprise. But more and more emphasis on enterprise cost control.Cost control, as an important link in the management of catering enterprises,is one of the key factors to determine whether the whole catering enterprisescan achieve the maximization of corporate interests,because the whole process of business activities, procurement, cooking, reception, service and even the overall decoration of the whole store are closely related to it.Compared with other large catering enterprises.
Small and micro catering enterprises have a prominent advantage: low cost,fast income, in line with the trend of the rapid development of the current society. Among them, cost control has become the primary consideration for the development of small and micro catering enterprises. Through the catering enterprise economic development of each management link and operation link.
Cost control is closely related to the development of enterprises,and it is also very complex, but as long as the control of food materials, labor, rent and a series of links. Organize and plan related cost adjustment.A good cost control system can enable catering enterprises to have more energy and financial resources to focus on important issues such as operation and dish update, so as to improve the core competitiveness of catering enterprises,rather than waste it on the consumption of internal communication and coordination.
This paper will study how to effectively control the cost of small and micro catering enterprises by using literature reading method, investigation method,case analysis method and other research methods, combined with MYB campus restaurant project cost management analysis and so on. Hope to most of the small and micro catering business operators to provide an effective reference.
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