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Jingdong book

餐饮成本核算与控制

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Books Management Enterprise Management and Training

Jingdong book

餐饮成本核算与控制

Name: 餐饮成本核算与控制
Brand: Jingdong book
SKU: 3102008921
Price: 41.86 USD
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Content Description

本教材以餐饮企业经营成本为研究对象，根据实际工作任务的需求而编写，特别强调理论知识对工作实践的指导及项目之间知识与能力的相对独立性。在分析餐饮企业经营特点的基础上，针对餐饮企业成本核算和控制的关键点，以餐饮原材料采购、存储、生产、销售及餐饮企业经营费用和经营效益分析等工作任务为导向，通过模块组合，阐述了餐饮企业成本核算与控制的基本原理、程序和方法，分析了成本产生的原因、核算的方法和控制的途径。
本教材既适合餐饮业职业经理人资格中级学员和全国高等教育自学考试餐饮管理专业专科(独立专科段)的学员使用，也可作为从事餐饮成本核算与控制的企业工作人员的学习参考书。

Catalogue

项目一认知餐饮成本核算与控制
模块一餐饮企业成本管理知识
模块二餐饮企业成本核算知识
模块三餐饮企业成本控制知识
模块四菜单设计
思考训练
项目二采购环节的成本控制
模块一采购概述
模块二采购流程
模块三采购成本控制
思考训练
项目三存储环节的成本控制
模块一验收与入库
模块二存储
模块三出库、领用与发放
模块四盘存
思考训练
项目四生产环节的成本核算与控制
模块一菜点生产的成本核算与控制
模块二酒水生产的成本核算与控制
模块三宴会生产的成本核算与控制
思考训练
项目五价格核算与销售控制
模块一服务控制
模块二价格核算
模块三销售控制
思考训练
项目六其他成本的核算与控制
模块一人工成本的核算与控制
模块二低值易耗品成本的核算与控制
模块三其他成本的核算与控制
思考训练
项目七经营效益分析
模块一收入控制
模块二利润的计算及分析
模块三本量利分析
思考训练
参考文献
附录餐饮成本核算与控制考试大纲

Book Abstract

（4）D类是餐饮企业为满足本企业的经营需要，自行选择供应商，实施分散自采的物料，也包括应急I临时性采买的物料。自采物料依然要按供应商准入制度要求对供应商进行筛选与把控。任务三采购方式1.问题导引采购部经理还要求杨光整理出基本的采购方式，以备将来修订采购规范。思考：（1）为什么餐饮企业的采购方式分为集中采购和企业自采两种？（2）试针对社会上典型的餐饮企业进行分析，该餐饮企业适合哪种采购方式？
2.采购的方式根据采购内容确定采购方式。餐饮企业的采购方式主要取决于本企业的经营发展目标，取决于现有的企业制度，采购管理的专业水准、信誉度、资金情况、物资状况以及储运能力等。餐饮企业采购方式一般分为集中采购和企业自采两种。
（1）集中采购
集中采购指餐饮企业的核心管理层建立专门的采购机构，统一组织实施各企业或门店所需物料的采购进货方式。随着餐饮企业的大规模连锁发展，集中采购更能体现经营主体的权力、产品品质、品牌特征、最佳利益等。一般适用于集中采购的物料对象有上述的A、B两类。
集中采购的做法有很多优势。首先，彰显企业文化特征，构成企业品牌产品特质，带有标识的物料，如：全聚德烤鸭胚，眉州的川菜调料，东来顺的羊肉片等必须集采，这样既能够保证货源，又容易保证品种和品质的要求。其次，企业经营所需大宗、价值高或总价高的物料集中采购可以降低采购费用。第三，保证生产的连续性，满足企业经营良性运转而定期采购的物料。第四，统一处理容易出问题或已经出问题的物料。
（2）企业自采
企业自采是指单一企业或门店根据自身的经营需求，自行组织实施所需物料的采购进货方式。一般适用于此类采购方式的物料对象有上述的D类。

Introduction

在市场经济条件下，随着全球经济一体化的发展，各国市场竞争的日趋激烈，我国各地餐饮企业的利润空间也在逐渐缩小。餐饮企业成本的高低直接决定着企业盈利能力的大小和竞争能力的强弱，将餐饮企业成本控制与企业目标管理、流程重组与先进理念有机地结合，并不断精益求精地追求卓越，已成为新形势下餐饮企业成本管理与控制的新趋势。强化餐饮企业成本核算与控制是企业生存和发展的必然选择，是餐饮企业实行全面成本管理、降低消耗、取得竞争优势的工作重点和难点，对强化企业内部管理、降低成本、提高效益具有十分重要的现实意义。
本教材以餐饮企业经营成本为研究对象，根据实际工作任务的需求而编写，特别强调理论知识对工作实践的指导及项目之间知识与能力的相对独立性。在分析餐饮企业经营特点的基础上，针对餐饮企业成本核算和控制的关键点，以餐饮原材料采购、存储、生产、销售及餐饮企业经营费用和经营效益分析等工作任务为导向，通过模块组合，阐述了餐饮企业成本核算与控制的基本原理、程序和方法，分析了成本产生的原因、核算的方法和控制的途径。
本教材是作者在多年教学与实践经验和调研现代餐饮企业的基础上，参考知名餐饮企业成本核算与控制的最新研究成果而形成的，具有以下特点：
（1）项目导入。本教材的工作项目是根据餐饮企业真实的成本核算与管理具体岗位工作而设置的，使学习者在熟悉餐饮企业成本核算岗位任务、主要工作流程的同时，能正确掌握生产经营中成本核算与控制工作的主要方法。
（2）任务驱动。本教材在每个项目模块中，按照工作流程，将学习模块通过任务分解，使学习者能循序渐进地掌握完成各项工作任务所需要的相关知识和岗位技能，使学习者从整体上把握成本核算与控制岗位的各项工作。

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Jingdong book

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