基于作业成本法的餐饮企业成本控制
Cost Control in Catering Enterprises Based on Activity-Based Costing (ABC)

在餐饮行业利润空间缩减的背景下，传统成本核算方法因粗放式分摊导致信息失真与资源浪费问题凸显。本文聚焦作业成本法(ABC)在餐饮企业成本管理中的应用价值，通过分析行业成本结构特性与现存问题(包括间接费用失控、作业链断裂等)，论证该方法通过追踪资源消耗至具体作业环节，能够有效解决成本分配失真、提升运营透明度，并推动作业流程优化。研究表明，构建基于作业动因的成本核算体系、科学划分作业中心、整合作业链价值等策略，可显著提高成本管控精准度，为企业应对动态市场环境提供兼具理论支撑与实践可行性的降本增效路径。
Against the backdrop of shrinking profit margins in the catering industry, the traditional cost accounting methods have become increasingly problematic due to their coarse allocation approach, leading to distorted information and resource waste. This paper focuses on the application value of Activity-Based Costing (ABC) in the cost management of catering enterprises. By analyzing the characteristics of the industry’s cost structure and existing issues (including the out-of-control indirect costs and the disruption of the operation chain), it is demonstrated that this method, by tracking resource consumption to specific operation links, can effectively solve the problem of cost allocation distortion, enhance operational transparency, and promote the optimization of operation processes. Research shows that strategies such as establishing a cost accounting system based on operation drivers, scientifically dividing operation centers, and integrating the value of the operation chain can significantly improve the accuracy of cost control, providing both theoretical support and practical feasibility for enterprises to reduce costs and increase efficiency in a dynamic market environment.