| In recent years,with the rapid development of the national economy,the market size of the catering industry continues to grow,and gradually become a pillar industry to expand domestic demand,promote consumption,steady growth and benefit people’s livelihood.However,with the rise of operating costs such as raw materials,labor costs and rent,as well as the heavy blow brought by COVID-19 to the catering industry,the profit growth of catering enterprises has been seriously affected,and there is an urgent need to find ways to reduce corporate costs.This paper aims to analyze how to strengthen the cost management of catering enterprises,and put forward the procurement cost management system based on target cost method,which provides theoretical basis and method guidance for enterprises to do a good job in purchasing cost management,and has important practical significance.Taking J catering enterprise as an example,this paper adopts case analysis method,field research method and other methods,combined with target cost method and liability cost management theory,and on the basis of relevant concept definition and literature review,according to the thinking of "problem description-theoretical analysis-case analysis-countermeasures and suggestions".The research content includes six parts: The first part makes a brief analysis of the current situation of procurement cost management and target cost management,summarizes the viewpoints and research results of scholars,and determines the research direction and framework.The second part defines the concept of procurement cost involved in the research and explains the target cost method,total cost of ownership theory and liability cost management theory used in the research.The third part focuses on the procurement cost management of J catering enterprises,introduces the enterprise overview and the current situation of procurement cost management,points out the problems existing in the procurement cost management of enterprises and analyzes them.The fourth part based on the survey data,based on the target cost method and combined with the responsibility cost management theory to design J catering enterprise procurement cost management system.The fifth part on the basis of the research conclusions of the previous chapters,put forward the safeguard measures to implement the procurement cost management system under the target cost method.The sixth part summarizes the whole paper and looks forward to the future research can help catering enterprises better improve the purchase cost management.The research results show that: first,for the current catering industry,the impact and threat brought by COVID-19 has not gone away,the competition between enterprises is increasing,the external profit source growth is slow,enterprises need to reduce costs from the internal efficiency.The procurement cost accounts for a large proportion in the cost of catering enterprises,enterprises should pay attention to the management of procurement cost,do a good job of procurement cost management,to provide new support for corporate profit growth.Second,there are many problems in the procurement cost management of J catering enterprises.The purchasing cost management method is not scientific,the purchasing management system is not perfect,the purchasing department personnel ability needs to be improved and the enterprise supplier management system is not perfect.Thirdly,J catering enterprises need to establish and attach importance to the procurement cost management system designed based on target-cost method.In view of the problems existing in the cost management of J catering enterprises,combined with the actual situation of the enterprise,the procurement target cost management system of target setting,decomposition,control and assessment is formulated,and the procurement cost space is constantly reduced under the premise of ensuring product quality,so as to strive for profits for the enterprise.The above research conclusions have good practical significance: first,set up strategic procurement thinking,from the enterprise long-term planning,pay attention to achieve the lowest total cost.Second,strengthen the construction of procurement team,enhance the awareness of cost management.Third,improve the internal control system of enterprise procurement department,standardize procurement process operation.Fourth,improve enterprise supplier management level,establish and perfect supplier management system.Fifth,do a good job in the construction of enterprise culture to support the procurement cost management. |
