食品企业成本控制管理方法(英文)

食品企业成本核算与控制【摘要】食品企业成本核算与控制在食品行业中具有重要的意义和作用。

本文以食品企业成本核算与控制为主题，从方法、策略、挑战、案例分析以及影响因素等方面展开探讨。

通过对成本核算方法和成本控制策略的介绍，理清食品企业成本核算与控制的内在逻辑。

通过案例分析，揭示了实际操作中的挑战和应对之策，提供了对未来发展方向的启示。

文章重点强调了食品企业成本核算与控制对企业经营的重要性，强调其在提高企业效益和竞争力方面的作用。

在未来，随着市场竞争的加剧和技术进步，食品企业需要不断完善成本核算与控制体系，以应对复杂多变的市场环境，确保企业的可持续发展。

【关键词】食品企业、成本核算、成本控制、重要性、背景、意义、方法、策略、挑战、案例分析、影响因素、发展方向。

1. 引言1.1 食品企业成本核算与控制的重要性食品企业成本核算与控制的重要性在食品行业中至关重要。

成本核算能够帮助企业了解其生产过程中的各个环节的成本情况，有助于企业合理安排资源，提高生产效率，降低成本，提高利润率。

通过成本核算，企业可以及时发现生产过程中的各种浪费现象，从而采取相应的措施进行调整，提高资源利用率，减少浪费，提高企业竞争力。

成本控制也是食品企业必须重视的一项工作。

通过有效的成本控制策略，企业可以有效管理生产成本和经营费用，避免因为成本过高而导致产品售价上涨，影响产品竞争力。

成本控制还可以帮助企业降低风险，提高财务稳定性，保证企业长期发展。

食品企业成本核算与控制的重要性不可忽视，只有重视成本核算与控制，才能保证企业的长期发展和盈利能力。

1.2 食品企业成本核算与控制的背景与意义食品企业成本核算与控制作为管理会计的重要内容，是食品企业管理过程中的关键环节。

食品企业面临的市场竞争日益激烈，成本控制成为企业可持续发展的关键因素。

随着社会经济的不断发展，食品企业面临的管理挑战也日益增加，如何有效地核算和控制成本成为企业管理者面临的重要课题。

成本控制英语Cost control is a vital aspect of business managementthat ensures the efficient use of resources and helps in maintaining profitability. It involves the systematic monitoring and regulation of expenses to prevent overspending and to achieve a balance between cost and revenue.In the competitive business environment, cost control is not just about cutting costs; it's about making informed decisions that can lead to long-term financial stability. Companies must focus on strategic cost management which includes setting cost objectives, analyzing cost behavior,and implementing cost reduction measures.One of the first steps in cost control is to identify all the costs associated with a business operation. This includes both direct and indirect costs. Direct costs are those that can be directly linked to the production of goods or services, such as raw materials and labor. Indirect costs, on the other hand, are overheads that are not directly attributable to a specific product or service but are necessary for thebusiness to function, such as rent and utilities.Once all costs have been identified, the next step is to set cost standards. These standards serve as a benchmark against which actual costs can be compared. They help in setting targets and goals for cost reduction.Effective cost control also requires a robust budgeting process. Budgets should be realistic, flexible, and regularly updated to reflect changes in the business environment. They should be used as a tool for planning and controlling costs rather than just a record of past expenses.Another critical component of cost control is the use of technology. Modern software solutions can automate many aspects of cost management, from tracking expenses to generating reports. This not only saves time but also reduces the potential for human error.Moreover, it's essential to continuously monitor and evaluate cost performance. Regular reviews can help identify areas where costs are exceeding expectations and prompt corrective action. This could involve renegotiating contracts, improving operational efficiency, or even reevaluating the company's pricing strategy.In conclusion, cost control is an ongoing process that requires a proactive approach. By setting clear objectives, using technology effectively, and continuously monitoring performance, businesses can maintain a competitive edge and ensure financial success.。

Example of Management System for Catering EnterprisesIn the catering industry, having an efficient and effective management system is essential to ensure the success of the business. A well-designed management system will not only help the company to reduce costs, but also improve the quality of products and services. In this article, we will provide an example of a management system for catering enterprises.Quality Management SystemA quality management system is an essential part of any catering business. The purpose of this system is to ensure that the products and services provided to customers meet their needs and expectations. The system should be designed to identify and prevent non-conformities, as well as to continually improve the quality of the products and services.Policy and ObjectivesThe first step in implementing a quality management system is to define the company’s policy and objectives. The policy should be a concise statement of the company’s commitment to quality and should be communicated to all employees. Objectives should be clear and measurable, and should be reviewed regularly to ensure they are being met.Documentation RequirementsThe quality management system should be documented to ensure that it is clear and consistent. The documentation should include procedures for all processes, as well as work instructions and forms. The documents should be controlled and updated as necessary.Internal AuditsInternal audits are conducted to ensure that the quality management system is working effectively. The audit process should be documented, and results should be recorded. Any non-conformities found during the audit should be corrected and recorded.Corrective and Preventive ActionsCorrective and preventive actions should be implemented when non-conformities are identified. Corrective actions are taken to correct identified problems, while preventive actions are taken to prevent problems from occurring in the future.Environmental Management SystemEnvironmental management is becoming increasingly important in the catering industry. An environmental management system is designed to minimize the impact of the business on the environment.Policy and ObjectivesThe first step in implementing an environmental management system is to define the company’s policy and objectives. The policy should b e communicated to all employees and should be focused on reducing the company’s environmental impact. Objectives should be clear and measurable.Environmental Aspects and ImpactsEnvironmental aspects and impacts are identified as part of the environmental management system. The aspects are the activities, products or services that can have an impact on the environment. Impacts are the effects of those activities on the environment.Legal RequirementsThe company should comply with all relevant environmental laws and regulations. A register of legal requirements should be compiled and updated regularly.Environmental Performance IndicatorsEnvironmental performance indicators are used to measure the effectiveness of the environmental management system. Examples of indicators include energy consumption, water usage, and waste generation.Food Safety Management SystemFood safety is a critical issue in the catering industry. A food safety management system is designed to ensure that the food provided to customers is safe to eat.Hazard Analysis and Critical Control Points (HACCP)Hazard analysis and critical control points (HACCP) is a system that focuses on identifying and controlling hazards that could affect food safety. The HACCP system is based on seven principles: conduct a hazard analysis, determine the critical control points, establish critical limits, establish monitoring procedures, establish corrective actions, establish verification procedures, and establish record-keeping and documentation procedures.Good Manufacturing Practices (GMP)Good manufacturing practices (GMP) are practices that ensure the quality and safety of food products. GMP includes procedures for cleaning and sanitizing equipment and facilities, employee hygiene, and product labeling.Food Safety Management System DocumentationThe food safety management system should be documented to ensure that it is clear and consistent. Documents should include procedures for all processes, work instructions, and forms. The documents should be controlled and updated as necessary.ConclusionA management system is a set of processes and procedures designed to ensure the efficient and effective operation of a business. In the catering industry, a well-designed management system is essential for success. By implementing a quality management system, an environmental management system, and a food safety management system, catering enterprises can ensure that their products and services meet customer needs and expectations, while minimizing their impact on the environment and ensuring the safety of their food products.。

食品销售企业如何有效控制成本在当今竞争激烈的市场环境中，对于食品销售企业而言，有效控制成本是实现盈利和可持续发展的关键。

成本控制不仅关乎企业的短期利润，更影响着其长期的竞争力和生存能力。

接下来，我们将探讨食品销售企业可以从哪些方面入手，来实现有效的成本控制。

一、采购环节的成本控制采购是食品销售企业成本控制的重要环节。

首先，建立稳定且优质的供应商关系至关重要。

与可靠的供应商合作，可以确保食品的质量稳定，同时也有可能获得更优惠的采购价格和更好的付款条件。

通过长期合作，供应商可能会给予一定的折扣或优惠，从而降低采购成本。

其次，进行集中采购。

集中采购可以增加采购量，提高企业在谈判中的议价能力，从而获得更低的单价。

此外，集中采购还能够减少采购流程中的人力、物力和时间成本。

再者，做好采购计划和预测。

根据市场需求、销售数据和库存情况，准确预测所需采购的食品种类和数量，避免过度采购导致库存积压，或者采购不足影响销售。

同时，密切关注市场价格波动，选择合适的采购时机，以降低采购成本。

二、库存管理环节的成本控制库存管理不当会导致大量的成本浪费。

一方面，过高的库存会占用大量资金，增加仓储成本和货物损耗的风险；另一方面，过低的库存则可能导致缺货，影响销售和客户满意度。

因此，食品销售企业需要建立科学的库存管理系统。

运用现代信息技术，如库存管理软件，实时监控库存水平，实现库存的精准管理。

同时，设定合理的库存上下限，当库存达到下限值时及时补货，达到上限值时停止采购。

另外，要加强对库存货物的保管和养护。

确保仓库的环境符合食品储存的要求，如温度、湿度等，以减少货物的变质和损耗。

定期对库存进行盘点，及时处理过期或损坏的食品，降低库存减值损失。

三、物流环节的成本控制物流成本在食品销售企业的总成本中占据较大比重。

优化物流环节可以有效降低成本。

选择合适的物流方式是关键。

对于大批量、远距离的运输，可以选择铁路或海运等成本较低的方式；对于小批量、紧急的货物，可以选择公路运输或航空运输。

食品经营安全管理制度英文1. IntroductionFood safety is a matter of great concern for both consumers and food business operators. Consumers are becoming increasingly concerned about the safety and quality of the food they purchase, and food businesses are under immense pressure to ensure that the products they sell are safe and comply with relevant regulations and standards. To address these concerns, it is essential for food businesses to implement a robust food safety management system to manage and control the risks associated with the production, handling, and sale of food products.2. Principles of Food Safety ManagementThe management of food safety in a food business involves several key principles that must be adhered to in order to ensure the production of safe and high-quality food products. These principles include:- Hazard Analysis and Critical Control Points (HACCP): This is a systematic approach to identifying, evaluating, and controlling the hazards that may pose a risk to the safety of food products. HACCP is a preventive system that focuses on identifying critical control points in the production process and implementing measures to control the identified hazards.- Good Manufacturing Practices (GMP): GMP are a set of guidelines and procedures that govern the production, handling, and storage of food products to ensure that they are safe and of high quality. GMP cover a wide range of areas, including personnel hygiene, facility design and maintenance, equipment and utensil sanitation, and product labeling and packaging.- Traceability: Traceability is the ability to track the movement of food products through the supply chain, from production to consumption. This is essential for identifying the source of a food safety issue and implementing a recall if necessary.- Compliance with Regulations and Standards: Food businesses must comply with relevant regulations and standards governing food safety, such as the Food Safety Modernization Act (FSMA) in the United States and the European Union's General Food Law.- Continuous Improvement: Food safety management is an ongoing process that requires constant monitoring, evaluation, and improvement. Food businesses must continuously review and update their food safety management system to adapt to changes in the industry and new knowledge about food safety risks.3. Components of Food Safety Management SystemA comprehensive food safety management system should include the following components:- Food Safety Policy: The food business should have a written food safety policy that outlines its commitment to producing safe and high-quality food products. The policy should be communicated to all employees and stakeholders, and regularly reviewed and updated.- Food Safety Team: A dedicated food safety team, led by a designated food safety manager, should be responsible for implementing and managing the food safety management system. The team should be trained in food safety principles and have the authority to make decisions regarding food safety.- Hazard Analysis and Critical Control Points (HACCP) Plan: The food business should develop and implement a HACCP plan that identifies the hazards associated with its products and processes, determines critical control points, and establishes control measures to manage the identified hazards.- Good Manufacturing Practices (GMP) Procedures: The food business should have written procedures for GMP covering all aspects of production, handling, and storage of food products. These procedures should be regularly reviewed and updated to reflect changes in processes or regulations.- Product Testing and Monitoring: The food business should establish a program for testing and monitoring the safety and quality of its products. This may include regular microbiological and chemical testing, environmental monitoring, and sensory analysis.- Supplier Management: The food business should establish and implement a supplier management program to ensure that its suppliers meet the same high standards for food safety. This may include supplier audits, supplier approval processes, and regular supplier monitoring.- Training and Education: All employees involved in the production, handling, and sale of food products should receive regular training on food safety principles, procedures, and best practices. This training should be documented and regularly reviewed to ensure its effectiveness.- Incident Management and Recall Procedures: The food business should have written procedures for managing food safety incidents and implementing product recalls if necessary. These procedures should be regularly reviewed and tested to ensure their effectiveness.4. Implementation of Food Safety Management SystemThe successful implementation of a food safety management system requires the commitment and involvement of the entire organization. The following steps can help ensure the successful implementation of a robust food safety management system:- Leadership Commitment: The top management of the food business should demonstrate a strong commitment to food safety by allocating the necessary resources, setting clearobjectives, and providing visible support for the implementation of the food safety management system.- Employee Involvement: All employees should be involved in the implementation of the food safety management system through training, education, and participation in food safety activities. Employees should be encouraged to report food safety concerns and be provided with the necessary means to do so.- Communication and Training: Effective communication is essential for the successful implementation of a food safety management system. The food business should ensure that all employees are aware of the food safety policy, procedures, and their roles and responsibilities in ensuring food safety.- Documentation and Records: The food business should maintain all necessary documentation and records to demonstrate compliance with the food safety management system. This may include records of training, product testing, supplier approvals, and incident management.- Monitoring and Review: The food business should regularly monitor and review the effectiveness of its food safety management system through internal audits, management reviews, and performance indicators. Any deficiencies or opportunities for improvement should be promptly addressed.- Continuous Improvement: The food business should be committed to continuously improving its food safety management system through the identification and implementation of corrective and preventive actions, and the adoption of new best practices and technologies.5. ConclusionIn conclusion, the implementation of a robust food safety management system is essential for ensuring the safety and quality of food products. By adhering to the key principles of food safety management and implementing the necessary components, food businesses can mitigate the risks associated with food production and ensure consumer confidence in their products. The successful implementation of a food safety management system requires the commitment and involvement of the entire organization and a continuous dedication to monitoring, reviewing, and improving food safety practices.。

餐饮的成本控制及方法Cost control in the food and beverage industry is crucial to the success of any establishment. 成本控制在餐饮行业对于任何餐饮机构的成功都是至关重要的。

One key method for controlling costs in the food and beverage industry is through proper inventory management. 餐饮行业成本控制的关键方法之一是通过正确的库存管理。

By keeping track of inventory levels and ordering only what is needed, businesses can reduce waste and minimize the risk of overstocking. 通过跟踪库存水平并仅订购所需的物品，企业可以减少浪费并最小化库存过剩的风险。

Another important aspect of cost control in the food and beverage industry is monitoring food and beverage costs as a percentage of sales. 餐饮行业成本控制的另一个重要方面是监控食品和饮料成本占销售额的百分比。

By regularly analyzing this ratio, businesses can identify areas of improvement and make necessary adjustments to pricing and portion sizes. 通过定期分析这一比率，企业可以确定改进的领域，并对定价和份量大小进行必要的调整。

Furthermore, labor costs play a significant role in overall cost control in the food and beverage industry. 此外，劳动力成本在餐饮行业的整体成本控制中发挥着重要作用。

食品企业成本控制管理方法（英文）Strategies to control costs and increase sales in food and beverage management1.IntroductionCost and sales are two critical factors that determine the performance of food and beverage department in hospitality management(Dopson and Hayes,2015).In recent years,with more and more organizations do business in the food and beverage production,low cost and high sales would be favorable to the survival and development of food and beverage companies (Martikainen et al.,2014).One of the roles of a food and beverage manager is to maintain a healthy profit for the business by controlling costs and improving sales.In most cases,the strategies which are chosen by managers have great effects on the sales and costs of food and beverage business.The main aim of this study is to discuss the how to control the costs and improve the sales of food and beverage in hospitality management.The strategies discussed in this study may be helpful to the managers in the business.This essay consists of five parts:(1)strict control of food and beverage products with low quality;(2)Promotion activities;(3)Communication with rivalries;(4)Management of supply chain;(5)Internal communication.2.Strict control of products with low qualityAccording to the research of Board&Meyer‐ter‐Vehn(2013),sales of food products with low quality would seriously damage the reputation of a food or beverage brand in the market and limit the sales and sustainable development of food and beverage services.Based on the theory of quality iceberg,sales of food and beverage with low quality may cause moral crisis and damage the trust between producer and consumer.Food and beverage with low quality would not only waste the money of consumers,but also cause diseases and cause social problems.This is the main reason why many countries have zero-tolerance policy to food and beverage with low quality.So preventing the products with low quality is an important way to increase the sales of food and beverage industry.2.1.Establishment of consumer feedback loopCollecting feedbacks from consumers for the improvement of production process is one of the most efficient ways to increase the sales.In food and beverage business,managers could do the questionnaire or interview to collect the consumers’comments on the products.Any comments relating with the low quality or consumers’dissatisfaction could be considered by the managers (Kreng and Huang,2010).In the management,appropriate measures should be taken bymanagers to eliminate potential risks.For example,if consumers are not satisfied with the product design,managers should cooperate with the department of R&D and provide more innovative food and beverage products.The consumer feedback loop strategy could help managers in food and beverage business understand what should be done to improve consumers’satisfaction(Morecroft,2015).Accordingly,with the improvement of consumers’satisfaction, sales of products would increase.To apply the consumer feedback loop strategy in food and beverage industry,the interdepartmental cooperation between marketing department and production department should be enhanced.Managers should make sure that the feedback from market department could be truly used by production department or R&D department for products improvement.2.2.Production regulation by Hazard Analysis Critical Control Point(HACCP)Another way to prevent the products with low quality is regulating the food and beverage production according to HACCP,which is systematic approach to achieve food safety and improve food quality by preventing chemical,biological,and physical hazards in the food and beverage production processes(Pierson,2012).Application of HACCP in food production is an effective way to improve the food and beverage quality and avoid potential safety problems.So this is a necessary way for managers to regulate the production in food and beverage industry by HACCP.Although application of HACCP may not directly improve the profits,it could avoid potential risks caused by low quality products and indirectly improve the sales.According to the regulation of HACCP,hospitality managers should devote much money to maintain the production process.In addition,if managers detect any risks in the production process,the whole batch of food products could not be sold to consumers.It seems that the application of HACCP could improve the cost.However,it could ensure that safety and quality of finished food and beverage products and improve the sales.So application of HACCP is an important strategy for the improvement of sales.3.Promotion activitiesPromotion activity is another important way to increase the sales.According to the study of Shimp and Andrews(2012),promotion activity is one of the major ways for consumers to know the products of a company.To increase the sales of food and beverage products,managers should organize promotion activities to introduce their product and business ideas to consumers. In recent years,with the fast development of Internet and social media,managers of food and beverage could consider the online promotion activities.For example,new food and beverage could be introduced to potential consumers on the official website.The online promotion activities could attract more consumers and improve the sales.Besides the online social media, some traditional advertisement media,such as TV programs,radios and newspapers,could also be used for the promotion activities.In the promotion activities,discount could be provided to consumers.The study of Winterich and Barone(2011)indicated that discount is the most effective way to attract consumers to try the new food products.Another issue in the promotion activities is that managers should collect the consumers’feedback and comments on the food and beverage products and sent them to R&D department for the improvement of products.So the promotion activities not only introduce the concepts of products to consumers,but also get the comments of consumers.In this way,managers and consumers could know each other.Accordingly,the sale of food and beverage products is more likely to be improved.munication with rivalriesThe food and beverage provide by rivalries could reduce the market share of a certain company in food and beverage service.This is the main reason why the theory of Porter's Five Forces requires the analysis of rivalries.In the management,managers could get the information about rivalries through communication and exchange.Based on the strategies of rivalries,managers could design appropriate strategies to compete with the rivalries.Not only the existing rivalries, but also the new corporate in this field should be explored by the managers in food and beverage service as well.In the communication with rivalries,managers could find out the strategies used in other corporate to reduce the cost and promote the sales.The study of Ellram et al.(2013) indicated that to compete with rivalries,the organization should understand the business strategies of its rivalries.In the communication,the managers may get information about the food management in other corporate and improve their own management system.. Communication with rivalries could also promote the cooperation in this industry.For example, different food service agencies could share the supply chain.In this way,the cost of maintaining the food supply could be reduced.In addition,communication could alleviate the fierce competition between these rivalries and bring more business opportunities.These business opportunities may increase the sales.5.Management of supply chainSupply chain management is a type of management of the flow of products and services,such as the storage of raw materials,delivery of finished products,work-in-process inventory,and so on. Efficient supply chain management could reduce the production cost and delivery cost.In most cases,the storage periods of food materials are short.Any delay in transportation and delivery of raw materials and finished products could cause the deterioration of food materials and products. According to the study of Chen and Cheng(2012),in some food factories and food service agencies,more than25%of food materials and products are wasted in the inappropriate transportation.The huge waste has caused serious problems in the management of food and beverage industry and service agencies.So controlling the waste in transportation and delivery is important to the reduction of cost.Some strategies are listed as follows.(1)Frequent contact with the food materials suppliers could help managers of food and beverage know the time schedule of food materials suppliers and make full preparation.In this way,managers could try to make sure that all the food materials could be obtained by food service agencies on time.Accordingly,the problems caused by food materials shortage could be avoided.(2)Scientific prediction of demand on food and beverage could avoid the excessive storage of food materials in warehouse and reduce the waste of food materials during storage.At present,managers could use the digital devices,such as computers and prediction software,to do the prediction.In the operation of food and beverage service agencies,it was observed that the strategies of suppliers of food materials may impact the operation of the whole company.For example,if a supplier improves the price of food materials,the cost of food and beverage would be improved. As a result,the sales of food products may be negatively impacted due to the increase of cost.To avoid the negative effects of certain supplier on the food and beverage service,managers should try to establish cooperation relationship with more suppliers.In this way,the effects of one supplier on the food and beverage service could be reduced to a lower level.These strategies could promote the cooperation between departments and reduce the mistakes in management. Accordingly,operation cost of food and beverage production could be reduced.6.High efficiency of internal communicationIn the research of Verčičet al.(2012),it was discovered that in a food service agency,to provide consumers with delicious food and beverage,various departments should work together.For example,R&D department should design food and beverage according to consumers’expectation and production department should organize staff to make the food and beverage and make effects to reduce the production cost.At the same time,marketing department should holdpromotion activities to promote the sales of food and beverage and collected consumers’feedback.The research of Dozier et al.(2013)showed that the internal communication between different departments is critical to the reduction of cost.In an organization with efficient internal communication,some potential risks could be avoided.To achieve the efficient internal communication,managers should take some measures.Firstly,a forum for the internal communication should be established.On the forum,managers and other employees in different departments could share the information.Given the high communication efficiency on Internet, the forum could be favorable to the internal communication.Secondly,regular meeting should be held to promote the internal communication.8.ConclusionsBased on the discussion above,some conclusions are listed as follows:(1)reduction of cost and increase of sales are critical to the sustainable development of food and beverage service;(2) Managers in food and beverage service should control the food quality by applying consumer feedback loop strategy and HACCP management system;(3)Promotion activities could be held online or using other media.In the promotion activities,interaction between consumers and managers could promote the sales in the future;(4)Communication with rivalries is another good way to improve the competitiveness of food and beverage service and improve the sales;(5) Management of supply chain could prevent the waste in food transportation and limit the negative effects of uncertainty in supply chain on the production cost.The appropriate management of supply chain could effectively reduce the cost of food and beverage;(6)Internal communication could promote the cooperation between departments and prevent the management mistakes,which may seriously increase the cost and reduce the sales. 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酒店餐饮成本管理英语在酒店管理中，餐饮成本是一个非常重要的考虑因素。

正确地管理餐饮成本可以提高酒店的效率和利润。

以下是一些常见的餐饮成本管理英语。

1. 成本管理术语•Cost of goods sold (COGS)：销售商品的成本，包括采购商品、运输、储存、准备和服务的成本。

•Gross profit margin：毛利润率，即销售额与成本之差的百分比。

•Net profit margin：净利润率，即净收入与总收入之比。

•Food and beverage cost percentage：餐饮成本百分比，指每卖出1元食品和饮料所需成本的百分比。

•Menu engineering：菜单工程，指根据毛利润率和销售量分析菜单以确定最佳价格和菜单选择的过程。

•Inventory control：库存管理，指跟踪食品和饮料的存货量并合理分配和管理存货的过程。

2. 成本控制英语•Control portion sizes：控制食物的分量。

•Use standard recipes：使用标准配方，确保每次制作出来的食物味道、口感和质量都一致。

•Monitor inventory levels：监控库存水平，确保库存水平合理。

•Purchase in bulk：批量采购，有利于获得更好的价格。

•Implement menu engineering principles：实施菜单工程原则，确保酒店菜单的最佳价格和选择。

•Negotiate with suppliers：与供应商协商，争取更好的价格和服务。

3. 成本计算英语•Cost of goods sold = Beginning inventory + Purchases – Ending inventory•Food cost percentage = (Beginning inventory + Purchases – Ending inventory) ÷ Food sales•Beverage cost percentage = (Beginning inventory + Purchases –Ending inventory) ÷ Beverage sales•Gross profit = Sales – Cost of goods sold•Gross profit margin = Gross profit ÷ Sales•Net profit margin = Net profit ÷ Total revenue4. 库存管理英语•Receiving inventory：收货库存，指收到食品和饮料之前的存货。

HACCP计划一、什么是HACCP？1、HACCP是英文：Hazard Analysis Critical Control Point首写字母的缩写。

2、HACCP 是一个预防性的、用于保护食品，防止产生生物、化学、物理危害的食品安全控制体系。

食品加工行业用它来分析食品生产的各个环节，找出具体的安全危害，并通过采取有效的预防控制措施，对各个关键环节实施严格的监控，从而实现对食品安全危害的有效控制。

3、HACCP最早出现于20世纪60年代，美国Pillsbury 公司在为美国太空计划提供食品期间，率先在生产宇航食品的安全危害控制上应用HACCP概念。

由于HACCP能有效预防食品安全危害，Pillsbury公司的食品安全控制方法即HACCP体系迅速得到美国政府乃至世界各国的认可。

现在美国、加拿大、日本、欧盟等许多发达国家和国际性组织以及发展中国家都已相继颁发食品HACCP管理法规或文件，强制性或推荐采用4、HACCP体系。

HACCP 不是一个单独存在的体系，GMP和SSOP是HACCP的基础和必须预先准备的程序。

二、HACCP的7个原理：这是1997年国际食品法典委员会在《危害分析和关键控制点（HACCP）体系及其应用准则》中确定的。

1．进行危害分析(HA)。

2．确定关键控制点（CCPs）。

3．建立关键限值（CL）。

4．建立CCP监控体系。

5．建立纠偏行动，以便当监控表明某个特定CCP失控时采用。

6．建立验证程序，以确认HACCP体系运行的有效性。

7．建立有关上述原理及其在应用中所有程序和记录的文件系统。

三、HACCP中常用术语·控制：(a)（动词）采取一切必要措施，确保并保持与HACCP计划所制定的安全标准一致。

（b）(名词)遵循正确的方法和达到安全指标的的状态。

·控制点：能控制生物、物理或化学因素的安全危害的任何点、步骤或过程。

·纠偏行动：当关键控制点偏离关键限值时在关键控制点（CCP）上所采取的行动。

“HACCP”是英文Hazard Analysis Critical Control Point的首字母缩写，是由危害分析和关键控制点两部分组成的一个系统的食品安全管理模式;是一个为国际认可的、保证食品免受生物性、化学性及物理性危害的预防体系。

它是确保食品在消费的生产、加工、制造、准备和食用等过程中的安全，在危害识别、评价和控制方面是一种科学、合理和系统的方法。

但不代表健康方面一种不可接受的威胁。

识别食品生产过程中可能发生的环节并采取适当的控制措施防止危害的发生。

通过对加工过程的每一步进行监视和控制，从而降低危害发生的概率。

HACCP创立与20 世纪60 年代。

美国政府为确保宇航员在航天飞行中所使用的食品绝对安全，委托美国宇航局、美国陆军NATICK研究所和PILLSBURY 公司共同研究开发的一种绝对安全的食品，共同提出了一种包括危害识别、确定关键点以控制任何危害和建立监控系统三原则的食品安全监督管理模式。

在HACCP中，有七条原则作为体系的实施基础，它们分别是：实施危害分析、测定关键控制点、确定关键限制因素、建立监控的体系统、建立可操作的纠正措施、建立验证程序、建立记录。

近年来我国食品行业已经取得了长足发展，但是与发展国家比较，我国的食品行业的差距是显而易见的，尤其是食品安全形势面临严重挑战，这不仅包括食品本身质量不符合要求带来的安全问题，也包括食品生产环境恶化带来的安全问题，还包括食品制造、检测、运输、仓储、销售过程中存在的安全隐患。

HACCP 体系是一种预防性的食品安全控制体系，与传统的质量控制体系不同的是它能够将食品安全危害消除在生产过程中，而不是靠事后检验来保证产品的可靠性。

同时由于其强调将主要精力放在影响食品安全的关键控制点上，降低了食品安全卫生的检测成本，所以具有较高的经济效益和社会效益。

首先，作为被国际上大多发达国家采用的先进的食品安全管理体系，HACCP能够帮助我国政府对食品行业尽快加强并完善监督机制，提高食品制造产业的安全生产水平，促进产品质量和安全性指标不断提高的要求，也是促使我国食品行业与国外接轨的必要手段，通过缩小与国外同类产品的差距，扩大产品出口。

HACCP基本概念与基本原则HACCP基本概念与基本原理HACCP定义：危害分析与关键控制点英文缩写，它是一种以预防为主的食品安全卫生管理体系，是通过对原材料采购、加工、贮存、以至消费为止的各个环节可能产生的危害进行分析，确定对这些危害进行管理的关键控制点，并进行重点监控。

从而实现预防、消除或降低食品危害的一种卫生管理方法HACCP：强调的是过程的控制，目的是要保证设备发挥正常的生产功能，以得到最佳的生产效果HACCP由来： HACCP是六十年代，美国宇航局为了给宇航员生产出一种安全的宇航食品，美国的pillsbury 公司和美国航天规划暑合作建立起HACCP体系，自1973年美国FDA（食品与药品管理局）把HACCP用于生产低酸性罐头食品的生产以来，它的实用性得到了国际上的公认，越来越多的国家食品企业开始实施HACCP系统，目前HACCP体系已成为食品卫生管理方式的主流，是当今最有效的质量保证手段。

HACCP与传统的检验方法区别HACCP：它不是一个零风险系统，它是用于最大限度地减少食品安全危害的风险，以预防为主。

传统的检验方法是侧重于对终产品的检验，也就是我们通常所说的抽检，他主要存在两个主要的缺点：由于抽样检测方法的局限性，即使抽检合格率是100%，也不能保证产品是100%的合格，仍会有不合格品存在，以致于流向市场！结果是滞后的，即使抽检出不合格品，但此时已经在生产线终点，已经生产出来，已经失去了改正的机会，这当中已经投入了大量的人力、物力、财力，势必会造成浪费！实施HACCP的好处•将使企业的质量管理体系更加合理，更加科学；•废品率的下降，客户投诉的减少，以及产品检验费用的下降，减少了产品的质量成本；•HACCP的原理和方法具有逻辑性和可操作性，易于企业员工理解和执行；•建立HACCP体系将为夯实企业的质量管理基础，为企业的发展增添新的实力；•有效建立和实施HACCP体系的企业，获得独立的第三方认证，将为企业形象增添新的亮点，使客户对企业的产品更有信心。

食品成本管控实施方案背景介绍食品行业的盈利模式较为特殊，成本控制是其中至关重要的一部分。

食品企业的成本控制不仅仅是为了获得更多的利润，还能够帮助企业提高市场竞争力和持续发展能力。

因此，实施有效的食品成本管控，是企业盈利持续性的关键之一。

食品成本管控实施方案第一步：制定成本管控策略企业应该在全面了解市场环境和行业内现有企业的竞争力的基础上，制定切实可行的成本管控策略。

其中应包括以下几个方面：•加强供应商管理，建立长期稳定的供应链合作伙伴；•及时调整产品价格和销售策略，合理设置售价；•运用信息技术手段提高采购物流效率。

第二步：强化成本成本核算对于食品企业而言，加强成本核算管理是非常重要的。

应该建立完善的成本分析方法和成本核算体系，以真实的数据为依据，识别出企业的成本结构和成本分布状况。

•制定严格的成本核算标准，并加强成本核算过程的监督和管理；•定期进行成本比较分析和成本结构调整；•统计并分析各项成本费用的构成原因，并针对性的采取措施降低成本费用。

第三步：优化生产技术流程在成本管控的过程中，企业需要优化生产技术流程，提高生产效率和产品质量，从而有效降低生产成本。

优化生产技术流程需要全面考虑各种生产条件和环境因素，如设备选型、生产工艺、能耗管理等。

•审查并优化生产流程，避免产生不必要的浪费和能耗；•加强生产线检测和质量控制，提高产品质量和生产效率；•采用信息技术手段提高生产物流效率。

第四步：加强人员管理人员管理对于成本管控也是非常重要的。

企业应该合理分配员工资源，制定科学的员工管理制度，为员工提供良好的工作环境和培训机会，从而提高员工的工作效率和稳定性，减少企业的人事成本。

•优化用人机制和流程，在员工招聘、薪酬管理、考核评价等方面加强管理；•提高员工素质和技能，优化工作流程，降低人员管理成本；•加强人力资源信息化建设，提高人力资源信息化水平。

结论实现食品成本管控需要企业不断完善管理体系和循序渐进地推进全面管理。

Cost control is a critical aspect of business management that involves managing and regulating expenses to ensure efficient and effective use of resources. Successful cost control strategies contribute to the sustainability and profitability of a business. This comprehensive approach involves various techniques and practices aimed at monitoring, analyzing, and optimizing costs across different operational areas.One fundamental aspect of cost control is budgeting. Creating a well-defined budget helps set clear financial goals, allocate resources appropriately, and establish benchmarks for performance evaluation. A budget serves as a roadmap, guiding the organization in making informed decisions to achieve financial objectives. Regular monitoring and comparison of actual expenses against budgeted figures enable businesses to identify variances and take corrective actions promptly.To implement effective cost control, businesses need to adopt a proactive approach in identifying cost drivers and analyzing cost structures. This involves categorizing costs into fixed and variable components. Fixed costs, such as rent and salaries, remain constant irrespective of production levels, while variable costs, like raw materials and utilities, fluctuate with production volumes. Understanding the nature of costs helps businesses make strategic decisions to minimize unnecessary expenses.Cost-benefit analysis is another crucial tool in cost control. This involves evaluating the benefits derived from an expenditure compared to the associated costs. By conducting thorough cost-benefit analyses, businesses can prioritize investments that yield the highest returns and avoid unnecessary expenditures. This method aids in resource allocation, ensuring that financial resources are directed towards projects and initiatives that align with organizational goals.Furthermore, businesses should explore opportunities for economies of scale. This concept suggests that as production volumes increase, the average cost per unit decreases. By optimizing production processes, negotiating better deals with suppliers, and streamlining operations, businesses can achieve economies of scale, leading to cost savings. Additionally, embracing technological advancements and automation can enhance efficiency, reduce labor costs, and improve overall productivity.Supplier relationship management is integral to cost control. Establishing strong relationships with suppliers can lead to favorable terms, discounts, and cooperative arrangements. By negotiating better payment terms, bulk purchase discounts, and exploring alternative sourcing options, businesses can effectively manage procurement costs. Moreover, regular supplier performance evaluations ensure that suppliers meet quality standards and deliver products and services on time, preventing disruptions and additional costs.Employee training and development play a significant role in cost control. Well-trained employees are more efficient and productive, leading to reduced errors and waste. Investing in employee skills not only enhances productivity but also contributes to job satisfaction and employee retention, avoiding recruitment and training costs associated with high turnover rates.Continuous improvement initiatives, such as lean management and Six Sigma, focus on eliminating waste and improving operational efficiency. These methodologies involve identifying and eliminating non-value-added activities, streamlining processes, and implementing quality control measures. By embracing a culture of continuous improvement, businesses can enhance their competitiveness, reduce costs, and adapt to changing market conditions.In conclusion, effective cost control is a multifaceted approach that encompasses budgeting, cost analysis, strategic decision-making, and operational optimization. Businesses must adopt a proactive mindset, leveraging tools and techniques to monitor and manage costs across various facets of their operations. By implementing robust cost control strategies, organizations can enhance their financial sustainability, improve competitiveness, and position themselves for long-term success in the dynamic business environment.。

企业成本控制分析-餐饮业为例英文翻译毕业论文用成本控制成本控制,也被称为遏制成本或管理成本，一个广阔的成本管理技术,它的经济增长目标是降低成本提高企业效率。

企业使用的成本控制方法,监测，评价，并最终提升效率的具体领域，如部门、产品线.20世纪90年代的成本控制措施，受到了美国企业的首要关注。

一般而言，外包企业重组、撤资的外围活动，大规模裁员等成本控制战略被认为是升提升企业利润和维持企业竞争优势的需要.其目的往往是降低企业的生产成本,这样该企业给出的销售价格就比其竞争对手具更大的利润。

一些成本控制的支持者认为，这种战略的成本削减计划必须慎重，因为并非所有降低成本的方法，都会对企业产生有利的影响。

在20世纪90年代的一个显著的例子,首席执行官邓拉普，绰号“电锯阿尔”，尽管他大幅降低企业的生产成本,但他领导的小器具制造公司依旧未能盈利。

邓拉普解雇了成千上万的工人和出售企业的业务,在他担任CEO两年内贡献不大，公司的竞争地位和股票的价格大幅下滑。

因此，在1998年公司董事会解雇了邓拉普,对他“成本控制一招”的管理方法失去了信心。

成本控制是一个持续的过程,与拟议的年度预算配合使用。

该预算有助于：（1）组织、协调生产和销售、服务和管理职能；（2）采取最大程度地利用现有的机会。

根据财政历年的进步形式，将预算与实际结果作比，生成新的计划和经验教训，用以评价目前的行动.控制是指通过管理层的努力来影响个人的行为，由谁负责执行任务，承担成本，并获得收入. 管理是一个过程，将其分为两个阶段：规划是指管理计划的方式,希望人们人们能够执行的程序，而控制是指受雇于这些计划的程序是否符合实际表现。

通过预算过程管理和会计控制、建立全面的公司目标,明确责任中心，确定各责任中心的具体目标,设计的程序和标准报到和评价。

一个分部的业务纳入预算的组成部分,由责任方控制的。

责任中心适用于组织单位和职能部门。

通常一个人单独负责的责任中心更具实质性，如果控制活动不彻底，中心控制的人在活动过程中，难以得到预期的活动结果。

HACCP基本概念与基本原理HACCP定义：危害分析与关键控制点英文缩写，它是一种以预防为主的食品安全卫生管理体系，是通过对原材料采购、加工、贮存、以至消费为止的各个环节可能产生的危害进行分析，确定对这些危害进行管理的关键控制点，并进行重点监控。

从而实现预防、消除或降低食品危害的一种卫生管理方法HACCP：强调的是过程的控制，目的是要保证设备发挥正常的生产功能，以得到最佳的生产效果HACCP由来： HACCP是六十年代，美国宇航局为了给宇航员生产出一种安全的宇航食品，美国的pillsbury 公司和美国航天规划暑合作建立起HACCP体系，自1973年美国FDA（食品与药品管理局）把HACCP用于生产低酸性罐头食品的生产以来，它的实用性得到了国际上的公认，越来越多的国家食品企业开始实施HACCP 系统，目前HACCP体系已成为食品卫生管理方式的主流，是当今最有效的质量保证手段。

HACCP与传统的检验方法区别HACCP：它不是一个零风险系统，它是用于最大限度地减少食品安全危害的风险，以预防为主。

传统的检验方法是侧重于对终产品的检验，也就是我们通常所说的抽检，他主要存在两个主要的缺点：由于抽样检测方法的局限性，即使抽检合格率是100%，也不能保证产品是100%的合格，仍会有不合格品存在，以致于流向市场！结果是滞后的，即使抽检出不合格品，但此时已经在生产线终点，已经生产出来，已经失去了改正的机会，这当中已经投入了大量的人力、物力、财力，势必会造成浪费！实施HACCP的好处•将使企业的质量管理体系更加合理，更加科学；•废品率的下降，客户投诉的减少，以及产品检验费用的下降，减少了产品的质量成本；•HACCP的原理和方法具有逻辑性和可操作性，易于企业员工理解和执行；•建立HACCP体系将为夯实企业的质量管理基础，为企业的发展增添新的实力；•有效建立和实施HACCP体系的企业，获得独立的第三方认证，将为企业形象增添新的亮点，使客户对企业的产品更有信心。

食品企业成本核算与管控的不足和完善措施一、食品企业成本核算意义与现状分析二、食品企业成本分类及核算方法探讨三、食品企业成本控制与优化对策研究四、食品企业成本控制实践案例分析五、食品企业成本管控中的管理问题与解决方案六、食品企业成本管控的技术手段与应用七、食品企业成本管控的未来趋势与展望一、食品企业成本核算意义与现状分析随着市场经济的发展，食品企业成本管控已成为企业经营的重要环节，成本核算作为成本管控的基础，对企业的发展至关重要。

本章将从成本核算的基本概念、意义及现状等方面进行分析，并结合实际案例进行探讨。

首先，全面了解成本核算的基本概念及分类。

成本核算是在会计基础上开展的，指对企业生产经营活动过程中直接费用和间接费用的成本加以归集、计量、计算、核算和分析的过程。

成本可以按照不同的标准进行分类，如按用途可分为直接成本和间接成本、按产品阶段可分为原材料成本、生产过程费用和销售期费用等。

其次，深入剖析成本核算的意义。

成本核算是企业综合管理的重要组成部分，通过成本核算，企业可以了解其生产经营过程中的成本构成及变化情况，进而制定合理的成本控制与降低成本的措施，以达到提高企业盈利能力的目的。

最后，综合分析食品企业成本核算的现状。

当前，随着食品安全问题的不断发酵，相关监管标准日益严格，食品企业在生产过程中被迫加大企业成本投资，对进货、生产等过程进行严格监督和控制，以确保食品品质的稳定性；同时，由于食品行业中涉及的品类多且变化频繁，对生产管理模式的要求较高，因此成本核算也变得相对复杂。

毕业总结：通过本章的分析，我们可以深入了解成本核算在食品企业中的意义、分类、方法及现状等方面的问题，理解到成本核算作为成本管控的基础，对企业的发展起着至关重要的作用。

另外，我们也了解到食品企业在当前食品安全问题不断发酵的形势下，如何通过成本核算对企业生产经营进行合理控制与经营决策的制定。

二、食品企业成本分类及核算方法探讨本章将从成本分类和核算方法两个方面进行探讨，深入研究不同的成本分类及其核算方法，并引入实际案例进行分析，以解决食品企业成本管理和控制的问题。