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论文编号：	13875
作者编号：	2320200691
上传时间：	2023/6/4 17:39:21
中文题目：	基于标准成本法的HM餐饮公司成本管理优化研究
英文题目：	Research on Cost Management Optimization of HM Catering Company Based on Standard Cost Method
指导老师：	程新生
中文关键字：	成本管理；标准成本管理；HM餐饮公司
英文关键字：	cost management; Standard cost management; HM Catering Company
中文摘要：	随着我国经济的发展，餐饮行业收入整体呈上升趋势，从2013年的年度总产值2.56万亿增长到2019年的4.67万亿，虽然2020年及2021年受疫情影响，但收入也分别达到了3.95万亿与4.68万亿，根据中国连锁经营协会预测，2024年我国餐饮行业市场收入规模可达到6.6万亿，市场规模增速远超过欧美等发达国家餐饮增速，但随着连锁化程度的提升、头部品牌效应的凸显，竞争白炽化的形式越来越激烈，企业平均净利润率不高于10%。例如2022年申报IPO的多家连锁餐饮品牌，老娘舅2021年的净利率为5.38%、老乡鸡2021年的净利率为3.07%、乡村基2021年前三季度的净利率为4.73%，未来餐饮企业发展势必从依靠人口红利转为依靠精细化管理要利润的趋势，能否用系统的方式帮助企业做好成本及费用的精细化管理，成为企业战略发展的必然要素。 根据餐饮行业的特性，无法将人力成本、制造费用在产品之间进行准确分配，所谓的成本仅指狭义的原材料成本，将人力成本、房租物业费、折旧摊销等费用归结为期间费用核算，大部分餐饮企业成本管理通过分析历史成本波动来查找原因，仅部分头部餐饮企业可通过菜品配方卡分析标准成本与实际成本差异，成本管理方式比较粗糙，相较于国外大型餐饮连锁企业，仍有很大的成本管理提升空间。对于一家餐饮企业，食材成本、人力成本、房租费用大约占到营收的比重在35%、25%、15%左右，称之为三大核心成本，属于餐饮行业需要管理的重要环节，而能源费用、折旧摊销费用、低耗及物料属于占比相对较低的费用且业务的发生比较分散，鉴于文章篇幅有限，不作为本文研究对象。 本文扩大了餐饮行业成本管理的范围，将食材原料视为制造企业的直接材料成本、将前厅及厨房人员的工资视为制造企业的直接人工、将房租物业费等期间费用视为制造企业的制造费用，结合标准成本理论，对影响利润的三大核心成本展开应用研究，同时创新性的分析菜单结构变动对标准成本的影响，对HM餐饮公司现有的成本管理问题展开深度剖析并提出对应的方案。相信可以对HM公司成本管理现状做出更加有深度的管理价值，也希望借此能够对我国餐饮行业成本管理带来一定贡献。
英文摘要：	With the development of China's economy, the overall income of the catering industry has shown an upward trend, increasing from 2.56 trillion yuan in 2013 to 4.67 trillion yuan in 2019. Although affected by the epidemic in 2020 and 2021, the income has also reached 3.95 trillion yuan and 4.68 trillion yuan, respectively. According to the prediction of the China Chain Business Association, the market income of the catering industry in China will reach 6.6 trillion yuan in 2024, with the growth rate of market size far exceeding that of developed countries such as Europe and the United States, However, with the improvement of the chain degree and the prominence of the head brand effect, the form of incandescent competition is becoming increasingly fierce, and the average net profit rate of enterprises is not higher than 10%. For example, for many chain catering brands that applied for IPO in 2022, the net interest rate of Laoniang's uncle in 2021 was 5.38%, the net interest rate of Laoxiang Chicken in 2021 was 3.07%, and the net interest rate of Rural Base in the first three quarters of 2021 was 4.73%. In the future, the development of catering enterprises is bound to change from relying on population dividends to relying on refined management for profit. Whether to help enterprises do well in refined management in a systematic way becomes an inevitable element of enterprise strategic development. According to the particularity of the catering industry, it is impossible to accurately allocate labor costs and manufacturing costs among products. The so-called cost only refers to the cost of raw materials in a narrow sense. Labor costs, rent and property costs, depreciation and amortization and other expenses are accounted as period expenses. The proportion of food material cost, labor cost and rent cost to the restaurant's revenue is about 35%, 25% and 15%, which are called the three core costs. They are important links to be managed in the catering industry. Most catering enterprises find out the reasons by analyzing the historical cost fluctuations. Only some head catering enterprises can analyze the difference between the standard cost and the actual cost through the recipe card. The cost management method is relatively rough, Compared with foreign large catering chain enterprises, there is still much room for cost management improvement. However, energy costs, depreciation and amortization costs, low consumption and materials are relatively low costs and the business is relatively scattered. In view of the limited space of this article, it is not the object of this study. This paper expands the scope of cost management in the catering industry, regards the raw materials as the direct material cost of the manufacturing enterprise, regards the wages of the front office and kitchen staff as the direct labor cost of the manufacturing enterprise, regards the rent and property fees and other period expenses as the manufacturing cost of the manufacturing enterprise, and combines the standard cost theory to carry out the application research on the three core costs that affect the profit, and innovatively combines the menu structure with the standard cost, To analyze the existing cost management problems of HM catering company in depth and propose corresponding solutions. It is believed that it can make more in-depth management value to the current cost management situation of HM Company, and also hope to make certain contributions to the cost management of China's catering industry.
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