摘要
餐饮企业在经营和为宾客提供服务的过程中，既要耗费一定的生产资料，又要耗费一定的劳动时间，还要耗费其它的一些消耗。在财务核算中，上述消耗统称为成本费用。实际工作中又往往根据成本费用的性态，将成本费用划分为固定费用、变动费用两类。在餐饮企业规模一定的情况下，如何减少变动费用的支出成为餐饮企业成本费用控制的关键，而在变动费用中，营业成本所占的比重最大，与餐饮经营收益有直接的关系，因此控制变动费用支出的重要意义在于如何控制餐饮营业成本的支出。
成本控制是餐饮企业财务管理过程中非常重要的课题，贯穿于餐饮企业经营发展的各个管理环节与经营活动中，同企业效益与发展息息相关。尽管餐饮成本控制比较复杂，但只要餐饮管理人员对食材、酒水的成本进行有组织、有计划的控制，就能不断降低成本，促进效益的提高。
此文从餐饮成本的特点、分类及企业从管理、财务的角度来控制成本各个环节，说明了餐饮成本控制的重要性。成本的高低直接影响餐饮企业的经营好坏，也对餐饮企业的竞争能力产生巨大的影响，成本的高低也反映了餐饮企业的经营管理水平。
关键字：餐饮行业；成本控制；企业管理
Abstract
Catering enterprises in the process of operating and providing services for the guests, it is necessary to spend a certain amount of production, but also a certain amount of labor time-consuming, but also spent a number of other consumption. In financial accounting, the above consumption is collectively referred to as the cost. The practical work is often based on the behavior of the cost, the cost is divided into fixed costs, variable costs of two types. In the case of a certain size of the food and beverage companies, how to reduce the changes in the cost of spending has become the key to control the cost of catering enterprises, the cost of change, the proportion of operating costs, and restaurant operating income has a direct relationship, so a change of control expenses significance lies in how to control their costs of food and beverage business.
Cost control is a very important issue in the financial management process in the food and beverage companies throughout the various management processes and business activities of the food and beverage business development, business efficiency and development are closely related. Although the food and beverage cost control is more complicated, but as long as the food and beverage management personnel organized for the cost of food, drinks, program control, you can continue to reduce costs, the promotion of improving efficiency.
From all aspects of the cost of food and beverage cost characteristics, classification and from the perspective of management, financial control, this article illustrates the importance of food and beverage cost control. The level of the cost of a direct impact on the business of catering enterprises is good or bad, but also an enormous impact on the competitiveness of the food and beverage companies, the cost also reflects the level of the management level of the food and beverage companies.
Keywords: food and beverage industry; cost control; business management
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