金道沐足技师照片:大哥 大姐 帮忙翻译下!

来源:百度文库 编辑:神马品牌网 时间:2024/04/26 18:15:24
成本管理是现代社会中必不可少的经济管理工作。随着市场经济竞争的日趋激烈,饭店企业要在竞争中立于不败之地,必须要强化成本管理。因为,在饭菜质量、服务质量相同的情况下,竞争最终体现的是价格的竞争,谁的成本低,就意味着谁可以在同行业价格上显出优势,去争取更多的用户和市场,从而获得更多的利润。目前饭店大多数管理人员把大部分精力都用于餐饮经营上,对于餐饮成本的管理关注很少,一些饭店尽管顾客盈门,但由于餐饮成本高,企业收益却很低,有的甚至亏损,因此,强化饭店餐饮成本管理是当前饭店紧迫的一项主要工作。
关键词:旅游饭店 成本核算 成本管理

The cost management is in the modern society the essential economy supervisory work. Is day by day intense along with the market economy competition, the hotel enterprise must in the competition neutrality to the invincible position, have to have to strengthen the cost management. Because, in the meal quality, in the grade of service same situation, the competition finally manifests is the price competition, whose cost is low, meant who may appear the superiority in the colleague industry price, wins over more users and the market, thus obtains more profits. At present the hotel majority administrative personnel all uses in the majority of energy in the dining management, regarding dining cost management attention very few, some hotels although customer full of something in the whole family, but because dining cost high, the income earning of an enterprise very is actually low, some even loses money, therefore, strengthens the hotel dining cost management is a current hotel urgent main work .
Key word: Traveling hotel ,Cost accounting ,
Cost management