摘要
文章从餐饮企业的筹建时期和经营过程两个角度分析了如何通过菜单设计控制餐厅的成本。筹建时期,菜单对成本的控制表现在:设备采购成本控制、较稳定的间接成本控制(顾客流失成本、工资成本、平均成本、投诉处理成本)。经营过程中,菜单对成本的控制表现在原材料成本控制:采购成本、贮存成本、剩余原材料成本控制。
This paper discusses how to control the cost of the restaurant by menu design trom the preparanon and operation periods. During the preparation period, the cost control of menu lies in equipment procurement cost control and the more stable indirect cost control （customer loss cost, wage costs, the average cost, dealing with complaints cost）. In the process of operation, the cost control of menu is displayed in raw materials cost control： purchase cost, storage costs, surplus raw materials cost control.
关键词
菜单设计
餐饮企业
成本控制
menu design
catering enterprises
cost control
