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论文编号：	13754
作者编号：	2120202968
上传时间：	2023/3/8 12:31:17
中文题目：	Z餐饮公司精益成本管理研究
英文题目：	Research on Lean Cost Management of Z Catering Company
指导老师：	王志红
中文关键字：	精益成本；流程改进；成本结构
英文关键字：	Lean cost；Process improvement；Cost structure
中文摘要：	餐饮业入行门槛低、经营模式灵活，作为我国的第三产业在近十年得到飞速发展，在国民收入中占据着重要地位。但是随着人们收入水平和对饮食要求的提高，同样带来了严峻的粮食浪费问题，激烈的市场竞争加之新冠肺炎疫情的席卷，给餐饮业带来了巨大的冲击。Z餐饮公司作为独立核算的经营主体，面临较大的经营压力，存在成本管理的难题，建立一套与之相适应的成本管理体系是重要且必要的。 文章在Z餐饮公司成本管理现状的分析中发现，Z餐饮公司目前的成本管理手段主要是预算管理和成本考核管理。然而Z餐饮公司的成本管理问题体现在成本预算目标的设定偏高和预算执行中存在不利差异、成本考核实施不到位以及成本管理过程中缺少反馈机制。通过分析可知Z餐饮公司预算完成率偏低是因为公司的经营压力大但是对成本管理缺少长期规划，成本超支的原因分别是是原材料存在浪费和生产流程中存在重复性的非增值作业，成本管理的结果反馈和成本考核的问题来源于作业标准的不精细。因此在解决措施中，文章运用精益成本管理方法的思想，一方面通过改进生产流程来降低成本，另一方面通过改善成本结构提升Z餐饮公司的整体效益。首先通过加强采购管理活动以减少采购过程中因为采购计划不合理、供应商选择不当等原因产生的成本浪费。其次通过建立标准化作业和整合重复性作业来改进作业流程，不仅利于精细化财务核算，而且标准的统一便于对成本考核。最后通过优化打餐布局、增设功能片区以及设置新菜品奖励机制等措施来改善成本结构，以提高Z公司服务质量和盈利能力，最终实现Z公司的经营目标。文章分析了Z餐饮公司生产经营中的问题，通过精益成本管理的方法为Z餐饮公司的成本管理提供了改进的思路，具有一定的现实意义。
英文摘要：	The catering industry, with its low entry threshold and flexible business model, has developed rapidly in the last decade as China's tertiary industry, occupying an important position in the national income. However, with the improvement of people's income level and dietary requirements, it also brings some serious food waste problems, and the fierce market competition coupled with the sweep of the new crown pneumonia epidemic has brought a huge impact on the catering industry. Z catering company, as an independent accounting business entity, faces great operating pressure, there are some cost management problems, and it is important and necessary to establish a cost management system to adapt to it. In the analysis of the current situation of cost management in Z catering company, the article finds that the current cost management tools of Z catering company are mainly budget management and cost assessment. However, the problems of cost management of Z company are reflected in the high setting of cost budget targets and the unfavorable variances in budget execution, the lack of implementation of cost assessment and the lack of feedback mechanism in the cost management process. The analysis shows that the low budget completion rate of Z company is due to the high operating pressure but the lack of long-term planning for cost management, the cost overrun is due to the waste of raw materials and repetitive non-value-added operations, the problems of feedback of cost management results and cost appraisal is due to the lack of detailed operation standards. Therefore, in the solution measures, the article applies the lean cost management methods to reduce the cost by improving the production process on the one hand, and to improve the overall efficiency of Z Catering Company by improving the cost structure on the other hand. The first step is to reduce cost wastage in the procurement process due to unreasonable procurement planning and improper supplier selection by strengthening procurement management activities. Secondly, the main purpose are to improve the operational process by establishing standardized operations and integrating repetitive operations, which not only facilitates the refinement of financial accounting, but also facilitate the assessment of costs according to the unified standards. Finally, the cost structure is improved by optimizing the layout of meals, creating additional functional areas and setting up incentive mechanisms for new dishes in order to improve the service quality and profitability of Z company and finally achieve the business objectives. The article analyzes the problems in the production and operation of Z Company and provides ideas for improving the cost management of Z Catering Company through the methods of lean cost management, which has certain practical significance.
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