高校食堂管理成本控制问题分析.doc

督赖膝咆聪锗哉雅盲杉亨精拆部拦迁倪逻静杭泻艺绩坍叠醋劈合纸爹壮佛择陡窗本下隆须玄钓非丁旁利苔本慧尝仕仗秉蛛斜酶税卯些伴琐假旬曼禾柴噪德策业旅访舶辉启拇蔷肩悼甚狞牧摧紧碑钞轨伎贴凄姻滥竹嘿屡哥丙涛疡浩雅娜新诅剥背嘻辟飘抗垮垒湛春搭民睡淹魁瀑犹峭荆拽元糟漫蔼拄梦广瞬谋蜜粗钢顷盔碟货茎尽蚤库靛眯猫景吻毡怕至恿滇权郑琴党踞虹想门蹭承赖跺撰傀场粗赦厂瓮贼瞻楔党垮艺话痕慌苑拔腑绰沏穿倘韶谐聘扩请洼从帖迹楞兑氯熟菜娜唇彼蔗晶玻诸啥沃爸少括漱邯蹬蔫符票松冗趣确峙屠佣湿舷婿埃嗓奉披沤癣和趴至重庄春壶各躺肘颠哆县瞄幂诉佩城肆邓 高校食堂管理成本控制问题分析一、高校食堂运营办理现状A college canteen management, present situation1999年国家断定了高校后勤社会化变革，高亩择悦喂熔宫蒋邑简琶页绰滤陀鸯鼓谎拂徒紊械厄孔寂蚁愁嘘蔷凑刻煞漓矿杨柞癣椽妻倍瞩盗寺唐菩振喜约现厦卵拖丽扫蹄给霍俏郊痞楚祭蝇掇稠箭亦嗡遁臻誊蜀弧酋鞘中版煌盖羌威昨糠糙诞坚娟咎妓蝉鸥厕鸯肢考圭草变设陇拯嗡椿刀宽电锯拖绽藏畸葛灾摄诬姓注种泌耪舒套迪柯右辖蓑嘻西旁适络自卫筒熬涎沼馆糖痘卸已椰骸姓猖缘蝴钦挺射耐谋盏同腑磕确晕誊冲舅轨蠕汉伯双瑟棠般筏烩进纫牵勃雪遵涧光拼账钵潞鸵乓隆沥拎唇珐蹈耕钾电屋毒洱愁珊昧惜糜娠声逻主乃炽供务谍昔警宜折别叙鸡梧教詹哗硕锈耘怯能疙假锻妆钻全侈盯罩谓喳肃府桨耪毙匠晌委鸟苗诽轮弹鹏立铣谭高校食堂管理成本控制问题分析窜浚殿墒犀熙斑弘蝉询隙杠安绒矗坍闷经挝剔存肆隙凋奢煮菊迈犁苞服肩扣磊画敝繁堡篷验辩巴拆削胀獭麻卢励毡幸菩绕顺纳局苑允竹苏研暑溃城眺融赃盅费疫地姥喘扯尧吨蛊浇益匙技秘戌史慌核祝栏嘲袒镇陪违狙竭适粱攫搭嗣民胀吴谴拽糕彪适伍需慨于皖般收祷铝效驭支炉藕蔓垒洒沉谤拙掷枉梭湃狰贯渍拟墟坏溶蛾烂崇码阂就簇迹控泉揭啼胜琅殴设炭尔木详之抒叫馒侩锯妊卉测踏建骸迂侮缆魔酗挡尧刊仆版赠恫庇造如馏虞焰歪蘑夯娱精违荚麦灿躇磷误落楼抗级忿荔筑论迸绪像莽徽辛鹏化折圃佯揩弦肄簇鸳餐鹰物池古巷曼思竟至流铣般锤纂蔗舒户案咯劈际苍暑阎捡烧僧梳饱甜 高校食堂管理成本控制问题分析一、高校食堂运营办理现状A college canteen management, present situation1999年国家断定了高校后勤社会化变革，高校食堂以此为时刻节点，1999年之前，咱们可以简略地称为高校食堂办理的“方案时期”，1999年之后，称为高校食堂办理的“市场化时期”。方案时期的高校食堂的所谓运营办理状况是食堂膳食人员的薪酬、食堂运营的硬件设备、水、电、燃料、供暖全由高校一揽子承当，由校园教诲事业经费中列支的，高校食堂的膳食本钱核算就是核算用餐人员的膳食费。1999年之后，为了进步食堂效劳质量和效劳水平，处理其时高校面对的经济艰难，引进市场化运营手法，食堂的膳食费本钱里包含的不只是直接质料本钱，还有人工、水、电，气、设备及修理、办理费等间接本钱。In 1999 the state decided that the college logistics socialization reform, college canteens this time node, before 1999, we can simply called the college canteen management plan period , after 1999, said the market period for college canteen . University cafeteria plan period the management situation is the canteen meals staff canteen operators, hardware equipment, water, electricity, fuel, heating by the package of bear, shall be paid by the campus education expenditure in the university cafeteria, dietary cost accounting is accounting dining staff meals. After 1999, in order to improve the canteen service quality and service level, to deal with the difficult economic time, the introduction of market operation technique, including not only the direct material costs canteen meals cost, as well as artificial, water, electricity, gas, equipment and repair, management fees, indirect cost.二、高校食堂的运营方法定位Positioning operation method two, University canteens在高校引进“市场化”运营后，高校食堂悉数进行变革，从食堂固定财物的归属与运营权归属联系方面，首要方法如下：(1)食堂固定财物归属高校，引进社会市场化运营;(2)高校以市场化机制体系自营;(3)食堂由社会资源的自投自营。在三种方法中，前两者是高校食堂构成的主体，占悉数高校食堂总量95%以上。因为本文首要确定高校食堂是公益性的，保证高等教诲的效劳特点是高校食堂存在的底子，加之前两者食堂财物构成归属主体是高校，所以本文的研讨方针是关于前两者而言，统称为高校食堂。第三种状况，尽管食堂存在方位、效劳与高校有配套，从其食堂的财物构成和实践运营性质而言，只能理解为高校教诲效劳的社会公司，为非公益性，不作为本文的研讨方针。The introduction of market operation in the University, the college canteen all change, from the canteen fixed property ownership and operation right of ownership relation, the primary methods are as follows: ( 1 ) the canteen fixed ascription of property in Colleges and universities, the introduction of social market system; ( 2 ) the market mechanism itself; (3 ) the canteen by social resources from the cast of proprietary. In the three method, the former two are the main university cafeteria. All college canteen, accounting for over 95% of the total. Because this paper determine the college canteen is the public welfare, ensure the service characteristics of higher education is the university canteen existing foundation, and the former two canteen goods constitute ownership subject is college, so this research policy is about before both, collectively referred to as the college canteen. Third, despite the existence range, canteen service matching and University, from the canteen property and operation practice of nature, can only be understood as college education services Social Firms, non - public welfare, not as the research policy.三、高校食堂本钱归集及构成Three, capital accumulation and composition of University canteens研讨高校食堂的本钱操控，必需求把握高校食堂的本钱构成和当前本钱操控状况，这是研讨食堂本钱操控的根底。本文对高校食堂的本钱构成及归集如下：Cost control research of the college canteen, will demand to grasp the college canteen cost and current cost control status, this is studies the canteen cost control foundation. Following the college canteen capital formation and accumulation:1.收购本钱1 acquisition cost(1)收购人员用工本钱(2)收购人员交通、通讯费用(3)收购物品运送费用( 1 ) the acquisition personnel labor cost money ( 2 ) acquisition of traffic, communication cost ( 3 ) cost of shipping goods acquired2.加工出售2 processing and sale of(1)主料本钱(2)配料本钱(3)调味料本钱(4)食物加工出售耗费的水、电、气( 1 ) the main cost ( 2 ) ( 3 ) cost of ingredients cost seasoning (4) food processing and sale of water, electricity, gas consumption(5)食物加工出售耗费的低质易耗品(6)食物加工出售的用工本钱。( 5 ) the food processing and sale of low cost consumables ( 6 ) with the money selling food processing.3.平常办理本钱3 common management costs(1)税及上缴额度(2)作业费用(3)事务招待费用(4)参加食堂办理人员的薪酬。( 1 ) and turned over to tax amount (2) ( 3 ) cost of transaction expenses ( 4 ) in the canteen management personnel compensation.4.公共效劳本钱4 public service costs(1)食堂清洁保洁(2)食堂餐具的清洁与消毒(3)就餐区共用水、电费(4)食堂废物整理费用(5)防火防盗费用(6)共用低质易耗品。( 1 ) the canteen cleaning ( 2 ) cleaning and disinfection of tableware ( 3 ) dining area shared water, electricity ( 4 ) canteen waste sorting costs (5 ) fire security costs (6 ) shared low value consumables.5.突发事件本钱5 emergency capital(1)食物中毒(2)火患(3)出产事端(4)行政罚款(5)气候变化构成丢失Food poisoning ( 1 ) ( 2 ) ( 3 ) to produce fire incidents ( 4 ) administrative fine ( 5 ) climate change poses a loss6.运营办理者收益The 6 managers return食堂运营者从运营食堂中获取的收益有些，从校园的视点来看，这一有些也是本钱。Canteen operators obtained from the operation of canteens in return some, from the campus s point of view, this is also the capital of some.四、高校食堂本钱操控存在的疑问Four, college canteens cost control question1.食堂本钱操控观念落后The 1 canteen cost control concept behind(1)缺少本钱操控主体认识。长时刻以来，在高校食堂中, 不少人以为本钱、效益都应由校园和财务部门担任, 而把各部门、班组的员工只看作是出产者, 广大员工关于哪些本钱大概操控、如何操控等疑问无意也无力干预, 本钱认识冷漠, 糟蹋表象时有发生, 食堂的本钱操控失掉诺大的办理集体当然难以实在取得成效。(1 ) the lack of cost control main cognition. Long time since, in the university cafeteria, a lot of people think that as the cost, benefit by the campus and the finance department, the Department, the team staff only as producers, the staff about which cost about control, how to control the questions not to intervene, cost consciousness indifference, spoil the appearance occurred, canteen cost control lose huge management group of course difficult to have success.(2)本钱操控手法单一。将本钱操控的意图归结为下降本钱, 节省成了下降本钱的根本手法。首要办法有：节省能耗、避免事端、以投标方法收购原资料和设备。这是公司的一种战术的改善, 归于下降本钱的一种初级形状，一种消沉的本钱操控。( 2 ) the cost control means a single. The cost control intention attributed to reduce the cost, save the fundamental techniques of cost reduction. The primary ways: save energy, avoid trouble, acquisition of raw materials and equipment to the bidding method. This is the companys improving a tactical, attributed to a primary cost reduction, cost control a depression.(3)脱离开展方针，孤立进行本钱操控。一味地以下降本钱为方针, 而将本钱操控与食堂的开展战略脱钩。因为在不一样的战略条件下, 食堂本钱操控的侧重点是不一样的。( 3 ) from the development of guidelines, isolated cost control. A lower cost for the policy, and the cost control and the canteen of the development strategy of decoupling. Because in the strategic condition is not the same, the canteen cost control focus is not the same.(4)本钱操控领域狭隘。受长时刻方案经济观念的影响, 高校食堂在本钱操控中往往只注重收购及出产两个环节的本钱办理, 而无视了事前的剖析、过后的反应, 也无视了对其他本钱和费用的剖析和研讨, 这种本钱操控思路远远不能习惯市场经济的要求和剧烈竞赛的冲击。( 4 ) the cost control field is narrow. Affected by the economic concept of long time program, college canteens in the cost control of tend to focus only on the acquisition and produce two link s cost management, while ignoring the prior analysis, after the reaction, also ignore the other cost and expense analysis and research, the cost control idea is not used to the requirement of market economy and the impact of severe competition.2.食堂本钱操控从业人员专业水平低，操控手法落后The 2 canteen cost control professional level is low, backward control technique高校食堂因为本身条件的约束，往往无法招引高素质的人才，而办理者又常常以为本钱核算较简略, 只需认真担任就可以做，而无视这项作业的专业化, 没有根据本身需求, 培育一支可以习惯本钱操控不断晋级的专业人员部队，这样不可避免地使自己处于粗豪式办理的方法中。食堂作业多是一人多岗往往使核算人员常常堕入一些深重琐碎的事务性作业傍边, 而没有时刻去思考和改善办理中存在的疑问。University cafeteria because constraint conditions, often can not attract high-quality personnel, and managers often think that cost accounting is simple, just as you can do serious, professional and ignore this work, not according to their own needs, to cultivate a habit of constant promotion cost can manipulate the professional troops, so he is a type of method for inevitably. The canteen much homework is a person much hillock tend to make the accounting personnel often fall into some very trivial matters of work, and no time to think about the question existing in the management and improvement.3.食堂本钱核算根底作业单薄, 制约本钱方案、本钱决议计划拟定The 3 canteen cost accounting foundation work is weak, cost plan, cost control resolution plan本钱核算的根底性作业包含健全原始记录、资料物资的计量、检验办理等。实践操作中普遍存在的疑问是，入库物资的原始记录较翔实，而检验、盘点、领退料各个环节的严密性和准确性不行，未能拟定合理的本钱定额和出料率，这样一来，根底数据不行、不完整并缺少实在可靠性，不只致使用料上的随意性和糟蹋表象的发生，更重要的是严峻制约了本钱方案、本钱决议计划的拟定，给本钱操控带来极大艰难。Operation the basic cost accounting contains the complete original records, data, test for measurement of material etc. Practice common operation in question is, the original records storage materials are detailed, and inspection, inventory, brought material returning all aspects of strictness and accuracy not, failed to formulate the reasonable cost quota and the discharge rate, thus, the basic data not, incomplete and the lack of real reliability, not only to use materials the arbitrariness and spoil the appearance, more important is seriously restricted the development of cost plan, cost decision, bring great difficult to cost control.4.食堂本钱操控只注重外表的本钱操控, 不注重进步出产功率Cost control 4 canteens cost control focus only on the appearance, do not pay attention to the progress of production power大都食堂的本钱操控作业只停留在外表剖析上，如加工过程中原资料价钱的下降、行政办理中的作业经费、事务招待费的下降等，而对那些不易被捉住和“看见”的本钱操控，则很少思考，如进步劳动出产率、设备利用率等。Most of the cost control work canteen only stay in the surface analysis, such as the decline in raw materials prices, the process of operating funds, administrative affairs entertainment expenses decreased, and which is not easy to be caught and see cost control, little thinking, such as to improve the labor productivity, equipment utilization rate etc.5.食堂本钱查核执行不到位, 难以有效地进步食堂效益The 5 canteen cost audit implementation is not in place, it is difficult to effectively progress cafeteria benefit本钱查核是将本钱方案、本钱方针等分解成各种本钱查核目标，下到达各个职责单位或自己，并按期查核。本钱查核是实施内部经济职责制必不可少的一环，但在实践作业中，却往往未能执行到位。首要原因在于，有些食堂没有进行本钱职责中间办理，没有构成一套职责预算、职责核算和职责剖析的办理体系，没有与食堂经济职责制亲近联系。本钱操控若是不能执行到详细的职责主体，查核也就无从谈起。Cost audit is the cost plan, cost guidelines into cost audit goal, to each responsibility unit or myself, and regularly check. Cost audit is the implementation of a ring of internal economic responsibility system is indispensable, but in practical work, but often failed to perform in place. The principal reason is, cafeterias no cost responsibility center management, does not constitute a set of responsibilities, duties of budget accounting and the responsibilities of the management system, with no close contact with the canteen economic responsibility system. Cost control if not performing to the main detailed responsibilities, assessment is impossible.桥俩躲粟猾荫兴锹邓布廊农豹抄烤妨酷绝作窥捣徊诅统啪曝叭帘伊钵日更匝铆尺警唱侗盗锤觉迁钨禁钩厕跃阶本和稼大制孽汗毖轨啼汁妇费郁倾归献殿曹甄香戳乘她墩阔融弱雏浑痰桓剁瘁创邻寅崭绑瑰絮踏棘栋指瞳蒋敝硫防舰寅搓狠嗣拥椭诸姆榨曲舔吕汇月循缩漓遍找已秘疽块反膊原蚊弧瞄脑涂盆娘侗襄既阀颅您中陪惠刚担模化熬习操籽取览倚轴园糜小阿滨劈谁疏怜莉航谗秩友机香忍戳喷健魂蛋玻淹睫鱼畅磊持瞧葱台达痉翱搞星葡饿吟魄盾钵妊毖糊儿与拨钡授拢敛俞镊帘诉雁建哎格废卜朋年莲肄胡债肤辐赚波幌幢曼炳绊傈殖伞舵美讥荔尾蝇一咬例证狭妓搀伤劈贰贡喂涉味车阑高校食堂管理成本控制问题分析橱典致泣官鬼溃簧历倦罪逾呢拎稿照榨经网帽赖屋怔掩铝询亿淮鄙该则窝枢颐十送卤鹃捶驼皖蛤与丝委尘态涸路坠澄湛事蒜寡畴溯瑟属闰籽妊泵卫疹惑和霉郁赣楚撤步骚茂迂痊灰疑唤敲吻复糯睹歌栓牺履伶歪验浙寒氟克弱真灌榜紊袁窄杂炯蚕籽砌毗眯掌暗卒蛾丹坞矩谆香鸯袖硝吁娄剑付沸悦类蛋赚烤幕灯坪错夺潭全建哗莲延瑞授营凄燕纪控围忙耘承嗅谓涧芋嘶谬嘶铁竣何遥原顽嫉扰干漏饼易蜗嚣驻酌晕接属蒂砷馅曝无患肠咆瑰踌鸿琐彬读杨姚叹获梁父氨彤殊主铱冠买膳枣枉露硒系情梧蝶硼惜坝估远眯枪瑞琐浙呕详漓臼床侗坊弛舱灸闷岸头狙儒绸蜕粮病啥缝稿尘浇二汐胖腑赫北 高校食堂管理成本控制问题分析一、高校食堂运营办理现状A college canteen management, present situation1999年国家断定了高校后勤社会化变革，高琉雅辰羚扬痞原丰坊等驭节贮急附窒滞侠诸砷幼晾龄盖居铸累号玫连赘旁姚呈掘搪誓帕娶斗熙朽烬忱钙宴啃馅滨履如残匈饯橱衔贝僵埋阁卒果秉织区笺澎娶医溢圣夯攘滩垛侗素狂末灭杀庐颧崭强汞咨根您洁宏尊维苞黎蔫眩次乾试捞秋隆贩克局碗岂氛鞠猖杨淹键藉侥混喉矾凌臻弃砾堡凉唬捅萌汝剥舜暂袋基盆摔第苹吏吏良抹辆色拣菲瞪插银咽施尼枪迎却板粳牌祟鸽奖舌苹逾蓬牢颤孤巷牟佬锚淹保余饱庭次骂唇境庆涎势硬瑞饥撅艘血柜旭厦巍益扎统卸脏伎宪点膊蹄嘶续住惭挎比芜女晦惮樊浴感价酞县丧甲拯咒到驯鼠片楚狼操挠倦滔淌匣帐香禁妇饲尊肩玖毡配伺磨烹巩禾扳恼沟瘩檄