The Research Of S College Student Cafeteria Cost Management

With the social reform of university logistics management system,as an important part of the college canteen university logistics management,and its management model also will be a change from the initial closed-welfare canteen,gradually transformed into entrepreneurial business model,with full cost accounting,autonomous,independent accounting,self-financing.Both nonprofit and university canteens profitability,and with primary responsibility for public welfare,which determines the profitability of the cafeteria only profit:on one hand,and its clients are mainly students,limited their spending power;another,students respond to the most sensitive to price meals,meals on campus to maintain order and stability,maintaining harmonious campus,which requires the cafeteria dishes price to try to maintain long-term change,not as market prices fluctuate.Therefore,the main factor continuing operations and profitability protection canteen is the cost,how to ensure effective control of costs and improve service quality fully guaranteed,will be an important means to stabilize canteen order,while helping in the canteen internal management solution contradiction canteen and enterprise management of nonprofit education,to find a balance between the two.Based on the S college student cafeteria field research to understand the current cost management methods S universities,college students found S canteen cost management the following question:there is a deviation management cost management awareness,cost control means single,poor employee's initiative and insufficient attention to the cost of prior management.To solve these problems,combined with full comprehensive cost management theory,the whole process,all departments and all-round four aspects,design comprehensive cost management theory under S college student cafeteria cost management system,proposed cost management for college students canteen S improvement measures:(1)The full cost management measures:active wake full cost management awareness;strengthen cost pressures employees;flexible use of various incentive methods;establishment of employee labor productivity standards;established team accounting system;for energy control responsibility to the people.(2)the whole process of cost management measures:focus on cost management beforehand,good raw material procurement and storage management;pay attention to the cost of post-administration,the implementation of standardized processing of raw materials,adjust the structure of the dishes served to control costs,while making monitoring work dishes making process;emphasis on cost management afterwards,strengthen staff training sales process,the implementation of quantitative control of sales dishes,doing dishes sales charts analysis.(3)sector-wide cost management measures:focus on cost control administrations;canteen strengthen mutual control between various departments;when the cafeteria departments internal job settings to achieve phase separation of incompatible positions.(4)full-cost management measures:full use of technological means to improve cost management efficiency;emphasis on human resources and personnel investment value analysis,the use of effective human resource management,human resource costs to reduce the pressure on the overall cost of the canteen.Significance of this study is:on the one hand,from a theoretical point of view combined with the comprehensive cost management theory,the student cafeteria comprehensive cost management program cost management theory to help solve the problem of public welfare and the balance between profitability canteen;the other on the one hand,from a practical point of view of management through the analysis of existing S college student canteen cost problem,the use of a comprehensive cost management theory,improve programs to help solve the contradiction between S college student cafeteria between nonprofit and profit from the internal management,the face of market price fluctuations can calmly,stable diet order,cafeteria costs to other college students also learn to play the role of management.The innovation of this paper is to be widely practiced in the enterprise,and achieved good results overall cost of management theory applied to university canteens,and S college student canteen cost management,for example,to analyze the existing problems of its cost management,Finally,the full cost theory,put forward specific improvement programs,so that theory and practice associated with certain feasibility and innovation.