Research And Application Of Optimization Of Logistics Catering Cost Management In Colleges And Universities

The university logistics service plays an important role in ensuring the health of the teachers and students and maintaining the normal teaching and scientific research life.However,with the deepening of the reform of university logistics and the growth of food cost.Colleges and universities logistical services gradually show a wide range of problems,such as the choice of "advance and retreat","outsourcing management","pricing decision" and so on.Therefore,it is necessary to study the management method of the costs of logistics catering in universities.This thesis first introduces the classical enterprise cost management method and related theories,which lays a theoretical foundation for analyzing the present situation of cost management of university logistics catering center.Secondly,it analyzes the present situation of cost management of logistics service center in colleges and universities,and confirms the problems and causes of organizational structure,business process and dish pricing.Then,the standard cost method,BOM thought and BPR idea are introduced into the catering industry,and an optimized scheme for the management system of University's logistic catering cost is put forward.Finally,the optimization method of restaurant cost management proposed in this thesis is applied to Logistics Group Catering Center of a University in Shaanxi(SSD),through the establishment of procurement and processing center,central kitchen and canteen management center,the organization and business process Optimized.And through the establishment of food BOM library and raw material price database,we constructed a new logistics catering menu pricing model which embodies both the public welfare and the market rules.Application of the cost management optimization program proposed in this paper,first,can effectively reduce the production and operation costs of catering enterprises,in particular,significantly reduce labor costs and waste of raw materials;the second is to achieve the standardization of food production process and product standardization,improve college Logistics and catering work efficiency and quality;The three is the gradual carry over of cost,which improves the accuracy of the cost accounting of University catering products,and helps the university logistics catering center adjust the price of vegetables timely according to the market price fluctuation and the existing gross profit of enterprises.Moreover,the successful application of the cost management optimization scheme proposed in this paper to the SSD logistics catering center also serves as reference for the cost control of other university logistics catering centers.