摘  要：江苏省悠仙美地饮食有限公司是一家经营中餐和西餐等复合式餐饮的连锁企业。该公司位于南京，从1998年创立至今，餐饮原材料成本控制存在诸多问题，比如原材料成本控制的思想意识淡薄，采购制度不完善，原材料成本费用监管机制不严格，造成严重的浪费等。在如今这类“微利”时代，各大中小型企业之间的竞争，归根到底就是成本费用的竞争,因此企业如果要想在竞争中获得绝对优势，必须想方设法降低成本费用，而成本费用中所占比列比较大的就是原材料采购的成本了。那么如何才能降低原材料采购成本费用呢？关键是完善企业采购制度，加强原材料采购审核制度及原材料成本控制意识，积极促进节约奖励、超支处罚制度的全面实施，形成良好的企业原材料成本管理文化。57398

毕业论文关键词：悠仙美地饮食，采购成本，意识淡薄，考核制度

Abstract：Jiangsu province Yosemite catering Co., Ltd. is a business lunch and Western-style food and other food and beverage enterprise. The company is located in Nanjing, was founded in 1998, food raw material cost control has many problems, such as the raw material cost control thought consciousness, procurement system is not perfect, the raw material cost supervision mechanism is not strict, resulting in serious waste. In this kind of "small profit" era, between the small and medium-sized enterprise competition, in the final analysis is cost competitive, and so if the enterprises want to obtain the absolute advantage in the competition, and costs in proportion than the larger is the raw material procurement costs. So how to reduce the cost of raw material purchase cost? The key is to perfect the system of enterprises to strengthen the procurement of raw materials, raw material cost control consciousness, the full implementation of saving incentives overspending punishment system, the raw material cost management of the construction of enterprise culture.

Keywords：Yosemite diet, the procurement cost, consciousness, assessment system

  目 录

1  引言 4

2  原材料采购成本控制概述 4

2.1  原材料采购成本的概念 4

2.2  影响原材料采购成本的因素 4

2.3  原材料采购环节成本控制的重要性 4

3  悠仙美地饮食有限公司的简介 5

4  悠仙美地饮食有限公司原材料采购成本控制存在的问题 5

4.1  原材料采购成本控制没有制度化、规范化 5

4.2  原材料采购成本控制缺乏全局观念及系统观念 6

4.3  原材料采购成本控制观念陈旧 6

4.4  没有建立系统的原材料采购成本考核制度 7

4.5  成本标准制定不规范 7

5  改进悠仙美地饮食有限公司原材料采购成本控制的对策 7

5.1  制定完善的原材料采购成本控制制度 7

5.2  树立整体观念的原材料采购成本控制 8

5.3  改变原材料采购观念，注重控制所购产品的整体价格 9

5.4  完善原材料采购成本的考核制度 9

5.5  制定各种产品原材料的消耗定额