論餐飲企業成本控制體系的完善
摘要；隨著我國改革開放的進1步深入，經濟的進1步發展，餐飲業也隨之興起並迅速發展。目前，我國餐飲業得到了前所未有的'發展，其競爭也是相當激烈。各餐飲企業要想在激烈而殘酷的競爭中勝出，並保持領先的地位，就必須提高自身的競爭能力。餐飲企業的成本控制在提高競爭能力中扮演著重要的角色。本文分析了餐飲企業成本控制體系的構成及其必要性，並對目前大多數餐飲企業成本控制中存在的主要問題進行剖析，提出有效控制餐飲企業成本的措施及對成本控制體系進1步完善。
關鍵詞：餐飲企業；成本控制體系；餐飲成本
CATERING ENTERPRISE
Abstracts: with our national reform and opening policy carried out deeper and national economy developing further,Catering trade came into being and present,catering trade is a hot field in our country,in which the competition is comparatively efore... any catering interprise,which wants to win over others in the fierce and cruel competition and keep its advantages has to improve its own competition control in the catering trade plays an important role in imporving the competitive this paper,Ill analyze the component and necessity of cost control in the catering trade,come up with the major problems in terms with cost control existing in many catering interprises,and put up solutions to the problems from the aspects of micro and macro to make the system of cost control better.
Keywords: catetring enterprise;cost control syster;catering cost
