Research On Minor Catering Enterprises Cost Management

In recent years,the number of minoer catering enterprises in China is growing fast,and they had important contributions to China’s economic,but their cost management are propitious to their development. thesis analyses the cost management problems of DBR company,so that minor enterprises can pay attention to this problems,then establish the useful cost management system.The object of thesis is the DBR company which is a minor enterprise with northern features barbecue. It consists of family members and was rated by the Wuhan consumers restaurant top 50 for three years. The DBR company has always been committed to the new and special barbecue, based on the flavor of the north which leave a good reputation in the minds of consumers in Wuhan. But the more competitive industry is, the more problems of business model have.The biggest problem is lack of the cost management. thesis studys relevant literature on the cost management theory,and analyzes the DBR company’s industry environment,internal management environment,and SWOT analysis. After studying DBR’s current situation of the cost management in company process, thesis analyzes every link of the leak, and finds the problems of DBR’s cost management.According to the company’s problems thesis gives five improvement measures.First the operator pays attention to cost management and cost management consciousness in the form of all staff.Second DBR establishs the modern cost management system with their own development goals.Third it will use the strategic cost management theory, the balanced scorecard method and modern information technology.The theory can split the strategic goal into the department, and change object of cost management from a single into the whole work.