随着我国经济的持续发展，我国的消费者食品服务市场呈现了较大幅度的增长， 具有极大的市场潜力、欧亿·体育（中国）有限公司准入的门槛相对较大、经营方式具有较好的多样性特征以 及较高的收入让餐饮业迅速发展。近年来，特别是以更低的运营成本、更大的市场份 额为主打优势的连锁餐饮经营模式，成为餐饮欧亿·体育（中国）有限公司的新常态。 本文从FS连锁餐饮公司内部实际情况入手，利用成本控制的思路和方法来优化 降低公司不必要的成本费用，对FS连锁餐饮公司的成本控制进行分析、探讨和研究。 首先，结合和分析近年来中国餐饮欧亿·体育（中国）有限公司的发展情况，发现餐饮产业在发展中面临的各 类困难，阐述FS连锁餐饮企业成本控制研究的背景和积极意义，整合并综述国内外 学术在企业成本控制方面的主要文献欧亿·体育（中国）有限公司。其次，界定了连锁餐饮成本控制的相关概 念，阐述成本控制相关的各类理论成果，这些内容将为接下来的研究奠定基础。再次， 对FS连锁餐饮企业的成本控制现状及问题进行分析，然后对企业成本形成过程（产 品投产前、生产制造过程中、流通过程中的控制、销售服务过程控制以及成本核算方 法）进行具体分析，分析FS连锁餐饮企业成本控制存在的主要问题。接着，分别从 FS连锁餐饮企业成本控制问题的内外部原因进行实际分析。最后，对FS连锁餐饮企 业成本控制问题提出了相应的对策建议；主要有：建立标准成本体系建设，加强供应 商及采购管理，降低中央配送物流商的运费，提高企业信息化系统建设，加强人员激 励与精益改善管理，以及借鉴作业成本法来核算其直接成本和间接费用。 关键词：连锁餐饮；成本控制；标准体系；作业成本法 II Abstract WiththecontinuousdevelopmentofChina'seconomy,China'sconsumerfood servicemarkethasshownalargeincrease,withgreatmarketpotential,relativelyhigh thresholdforindustryaccess,andagooddiversityofbusinessmethods.Thehighincome makesthecateringindustrydeveloprapidly.Inrecentyears,thechaincateringbusiness model,whichisbasedonloweroperatingcostsandgreatermarketshare,hasbecomethe newnormalofthecateringindustry. ThispaperstartswiththeactualsituationofFSchaincateringcompany,anduses costcontrolideasandmethodstooptimizeandreducetheunnecessarycostofthecompany, andanalyzes,discussesandstudiesthecostcontrolofFSchaincateringcompany.Firstof all,wemustanalyzethedevelopmentofChina'scateringindustryfromamacroperspective, findallkindsofdifficultiesinthedevelopmentofthecateringindustry,explainthe backgroundandpositivesignificanceoftheresearchoncostcontrolofFSchaincatering enterprises,integrateandintegrateacademicsathomeandabroad.Alltheliteratureon enterprisecostcontrol;secondly,definingthedefinitionofchainrestaurantcostcontrol, expoundingthevarioustheoreticalresultsrelatedtoprefabrication,whichwilllaythe foundationforthenextstudy;again,thecostofFSchaincateringenterprisesControlthe statusquoandproblemstoanalyze,andthenanalyzetheenterprisecostformationprocess (pre-production,manufacturingprocess,circulationcontrol,salesserviceprocesscontrol andcostaccountingmethods),analyzethecostcontrolofFSchaincateringenterprisesThe mainproblemsarefollowedbytheactualanalysisoftheinternalandexternalreasonsof thecostcontrolproblemofFSchaincateringenterprises.Finally,thecorresponding countermeasuresandsuggestionsforthecostcontrolofFSchaincateringenterprisesare putforward.Mainly:establishstandardcostsystemconstruction,strengthensupplierand procurementmanagement,reducefreightratesofcentraldistributionlogisticsproviders, improveenterpriseinformationsystemconstruction,strengthenpersonnelincentivesand leanimprovementmanagement,andusetheactivity-basedcostingmethodtocalclatetheir indirectcosts. Keywords:Chaincatering;Costcontrol;Standardsystem;Activitycostmethod III 目录 摘要.................................................................................................................................I Abstract...................................................................................................................................I 第一章绪论.........................................................................................................................1 1.1研究背景和意义..............................................................................................................1 1.1.1研究背景................................................................................................................1 1.1.2研究意义................................................................................................................2 1.2国内外文献综述..............................................................................................................3 1.2.1国外文献综述........................................................................................................3 1.2.2国内文献综述........................................................................................................4 1.3研究内容与研究方法......................................................................................................7 1.3.1研究内容................................................................................................................7 1.3.2研究方法................................................................................................................8 第二章成本控制相关概念和理论.....................................................................................9 2.1成本控制的相关概念......................................................................................................9 2.1.1成本管理................................................................................................................9 2.1.2成本控制..............................................................................................................10 2.1.3成本费用..............................................................................................................10 2.1.4其他相关概念......................................................................................................10 2.2成本控制的内容和方法................................................................................................11 2.2.1成本控制的内容..................................................................................................11 2.2.2成本控制的方法..................................................................................................11 2.2.3标准成本管理理论..............................................................................................13 2.3连锁餐饮企业成本分类及特点....................................................................................14 2.3.1连锁餐饮企业成本的分类..................................................................................14 2.3.2连锁餐饮企业成本的特点..................................................................................15 第三章FS连锁餐饮企业成本控制现状及问题分析.....................................................17 3.1FS连锁餐饮企业经营情况及财务状况.......................................................................17 3.1.1FS连锁餐饮企业经营情况..................................................................................17 3.1.2FS连锁餐饮企业财务状况..................................................................................18 IV 3.1.3FS连锁餐饮企业的成本构成..............................................................................19 3.2FS连锁餐饮企业成本控制现状...................................................................................21 3.2.1产品投产前的控制..............................................................................................21 3.2.2生产制造过程中的控制......................................................................................22 3.2.3流通过程中的控制..............................................................................................23 3.2.4销售服务过程控制..............................................................................................23 3.2.5成本核算过程......................................................................................................24 3.3FS连锁餐饮企业成本控制存在的问题.......................................................................24 3.3.1采购、验收缺少监督询价机制流于表面........................................................24 3.3.2未准确核算生产与加工环节.................................................