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Research On Purchasing Cost Control Of BD Catering Company

Posted on:2020-12-23Degree:MasterType:Thesis
Country:ChinaCandidate:X R WangFull Text:PDF
GTID:2439330620954454Subject:Business Administration
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With the rapid development of China’s society and economy and the acceleration of urbanization,the catering industry has also developed rapidly.At present,in the daily consumption of Chinese residents,the proportion of catering consumption is increasing.Opportunities and challenges co-exist.At the same time as the rapid development of the catering industry,the opportunities and challenges faced are unprecedented.For the operation and management of the catering industry,there are the following steps: purchase and acceptance of raw materials,storage,processing,and product sales.Each of these links can be innovatively improved.In the existing management research,the link of procurement is regarded as the source of the company’s third profit.Whether an enterprise can obtain higher profits,whether it is competitive in the market,or not,the cost of procurement plays a very important role in determining.This article takes purchasing management as the starting point,and finds that BD Catering Company has unreasonable purchasing organizational structure,imperfect purchasing system,insufficient scientific management of suppliers,inadequate cost calculation methods,single procurement channels,etc.These problems make BD Catering Improving the company’s procurement costs is particularly urgent.This article proposes corresponding solutions to the problems existing in BD catering companies,reengineers the procurement organization,promotes the O2 O procurement model,uses the analytic hierarchy process and the pros and cons distance method to select and select suppliers,and chooses in the procurement of raw materials and suppliers management The ABC classification method focuses on the management of some raw materials,and builds a more comprehensive procurement system,so as to reduce the procurement cost of the enterprise,so that the enterprise can achieve the purpose of improving operations.In the implementation of the procurement cost control plan,this article proposes information management guarantee.Using standard cost method,it analyzes the cost composition of finished dishes of BD catering company,and implements refined cost accounting,which helps companies to find the source of costs and timely analyze dishes.Vegetable prices are adjusted.As a typical small and medium-sized catering company,this article hopes that this study of BD catering company’s procurement cost control can provide a reference for similar types of catering companies in purchasing cost control.
Keywords/Search Tags:Cost Control, Procurement Management, ABC Classification, Standard Costing
PDF Full Text Request
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