摘要
随着社会经济不断发展,餐饮行业出现了快速增长的势头,餐饮企业的竞争日益加剧,质量成本管理的地位逐渐得到餐饮企业认同.但由于我国餐饮业的质量成本管理尚处于探索阶段,标准的质量成本核算体系尚未形成,企业的质量成本管理工作成效不大.正因如此,提出了将作业成本法引入餐饮企业的质量成本管理,在分析了其应用可行性的基础上,对其具体实施进行了研究,为餐饮企业的质量成本核算提供新的思路.
With the continuous development of social economy,the catering industry has seen a rapid growth momentum. The competition of catering enterprises is becoming more and more serious. The status of quality cost management is gradually recognized by catering enterprises. However,due to the fact that the quality cost management of our catering industry is still in the exploratory stage,the standard quality cost accounting system has not yet formed,and the quality cost management of the enterprise has not achieved much success. Because of this,the article puts forward the operating cost method,on the basis of basic theory research,analyzes its feasibility of application in quality cost management,and has carried on the research in the specific implementation of the catering enterprises,provides a new idea for the quality cost of catering enterprises.
作者
曹璇
CAOXuan(School of Economic Management, Huangshan University, Huangshan 245041, China)
出处
《湖北文理学院学报》
2018年第5期38-41,共4页
Journal of Hubei University of Arts and Science
基金
安徽省教育厅高校人文社科一般研究项目(SKHS2016B07)
黄山学院人文社科研究项目(2010XSK007)
关键词
作业成本
质量成本
成本动因
餐饮企业
activity-based cost
quality cost
cost drver
caterng enterrse
