Research On Cost Control Of ZX Company

In recent years,along with food and beverage industry competition and the influence of national policy.many catering enterprises have introduced cheap dishes to attract more consumers.Food and beverage industry profits increase space was not so big as in previous years,many high-grade catering enterprises also closed many stores,small and medium-sized catering enterprises occupied the market share in the rapid development.In this background,the cost control of catering enterprises is particularly important,under the condition of not improving profit and then reducing the cost of the catering enterprises is also ways to increase revenue.High-grade catering enterprises want to occupy a place in the food industry,to use scientific management methods to reduce the cost and expense,improve the competitiveness of the enterprise itself.To seek its own characteristic development path in the market.This paper reviewed and concluded cost dynamic control theory research and practice at home and abroad.Go deep into the scene about ZX catering company and investigate the cost control present situation.To get the enterprise profit and cost of financial data.Through the investigation and analysis found that ZX catering company's main business cost in proportion of food and beverage cost is the larger more than food industry average level.Through further study found that the catering cost including the cost of raw materials and the cost of raw materials is the key of cost control.And from the procurement,acceptance and inventory,storage,dispatch recipiets and issuing,inventory,production and processing,the sale of seven aspects and access to ZX catering company the seven link cost control system.Find the ZX catering company's four problems of cost control.Based on ZX catering company need to reduce costs,from the perspective of the food and beverage cost control and put the emphasis on the analysis of the raw material cost control and judgment.Standard cost method and the target cost control method as the main guidance,put forward the targeted ZX catering company cost control improvement scheme;To explore and propose the the implementation of cost control improvement program.As a typical medium catering enterprises,this paper hope that through the study of ZX catering company cost control,similar to enterprise cost control of food and beverage industry,provides operating profit guidance and has certain application value in society.