1、高校食堂管理成本控制問題分析一、高校食堂運營辦理現(xiàn)狀A(yù) college canteen management, present situation1999年國家斷定了高校后勤社會化變革，高校食堂以此為時刻節(jié)點，1999年之前，咱們可以簡略地稱為高校食堂辦 理的“方案時期；1999年之后，稱為高校食堂辦理的“市場化 時期”。方案時期的高校食堂的所謂運營辦理狀況是食堂膳食 人員的薪酬、食堂運營的硬件設(shè)備、水、電、燃料、供暖全 由高校一攬子承當(dāng)，由校園教誨事業(yè)經(jīng)費中列支的，高校食 堂的膳食本錢核算就是核算用餐人員的膳食費。1999年之后，為了進步食堂效勞質(zhì)量和效勞水平，處理其時高校面對 的經(jīng)濟艱難，

2、引進市場化運營手法，食堂的膳食費本錢里包 含的不只是直接質(zhì)料本錢，還有人工、水、電，氣、設(shè)備及 修理、辦理費等間接本錢。In 1999 thestatedecidedthat thecollege logisticssocializationreform,collegecanteensthis time node,before 1999,we can simplycalled thecollege canteenmanagement" planperiod ",after 1999,said the market period for college canteen &qu

3、ot; ". 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

4、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, elect

5、ricity, gas, equipment and repair, management fees, indirect cost.二、高校食堂的運營方法定位Positioning operation method two, University canteens在高校引進“市場化”運營后，高校食堂悉數(shù)進行變革， 從食堂固定財物的歸屬與運營權(quán)歸屬聯(lián)系方面，首要方法如 下：(1)食堂固定財物歸屬高校，引進社會市場化運營 ；(2)高 校以市場化機制體系自營；(3)食堂由社會資源的自投自營。 在三種方法中，前兩者是高校食堂構(gòu)成的主體，占悉數(shù)高校 食堂總量95%以上。因為本文首要確定高校食堂是公益性

6、的，保證高等教誨的效勞特點是高校食堂存在的底子，加之前兩者食堂財物構(gòu)成歸屬主體是高校，所以本文的研討方針 是關(guān)于前兩者而言，統(tǒng)稱為高校食堂。第三種狀況，盡管食 堂存在方位、效勞與高校有配套，從其食堂的財物構(gòu)成和實 踐運營性質(zhì)而言，只能理解為高校教誨效勞的社會公司，為 非公益性，不作為本文的研討方針。The introduction of " market" operation in the University, the college canteen all change, from the canteen fixed property ownership and ope

7、ration 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 t

8、hree 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

9、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,

10、 can only be understood as college education services Social Firms, non - public welfare, not as the research policy.三、高校食堂本錢歸集及構(gòu)成Three, capital accumulation and composition of University canteens研討高校食堂的本錢操控，必需求把握高校食堂的本錢 構(gòu)成和當(dāng)前本錢操控狀況，這是研討食堂本錢操控的根底。 本文對高校食堂的本錢構(gòu)成及歸集如下：Cost control research of the colle

11、ge 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.收購本錢1 acquisition cost（1）收購人員用工本錢（2）收購人員交通、通訊費用（3）收購物品運送費用(1 ) the acquisition personnel

12、labor cost money ( 2 ) acquisition of traffic, communication cost ( 3 ) cost of shipping goods acquired2 .加工由售2 processing and sale of(1)主料本錢(2)配料本錢(3)調(diào)味料本錢(4)食物加工由售 耗費的水、電、氣(1 ) the main cost (2)(3) cost of ingredients cost seasoning (4) food processing and sale of water, electricity, gas consumpti

13、on(5)食物加工由售耗費的低質(zhì)易耗品(6)食物加工生售的用工本錢。(5 ) the food processing and sale of low cost consumables(6 ) with the money selling food processing.3.平常辦理本錢3 common management costs(1)稅及上繳額度(2)作業(yè)費用(3)事務(wù)招待費用(4)參加食 堂辦理人員的薪酬。(1 ) and turned over to tax amount (2) ( 3 ) cost of transaction expenses ( 4 ) in the cant

14、een management personnel compensation.4 .公共效勞本錢4 public service costs(1)食堂清潔保潔(2)食堂餐具的清潔與消毒(3)就餐區(qū)共 用水、電費(4)食堂廢物整理費用(5)防火防盜費用(6)共用低 質(zhì)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 secur

15、ity costs (6 ) shared low value consumables.5.突發(fā)事件本錢5 emergency capital(1)食物中毒(2)火患(3)生產(chǎn)事端(4)行政罰款(5)氣候變 化構(gòu)成丟失Food poisoning ( 1 ) ( 2 ) ( 3 ) to produce fire incidents ( 4 ) administrative fine ( 5 ) climate change poses a loss6 .運營辦理者收益The 6 managers return食堂運營者從運營食堂中獲取的收益有些，從校園的視 點來看，這一有些也是本錢。Cant

16、een 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、高校食堂本錢操控存在的疑問Four, college canteens cost control question1 .食堂本錢操控觀念落后The 1 canteen cost control concept behind(1)缺少本錢操控主體認(rèn)識。長時刻以來，在高校食堂中,不少人以為本錢、效益都應(yīng)由校園和財務(wù)部

17、門擔(dān)任，而把各部門、班組的員工只看作是生產(chǎn)者，廣大員工關(guān)于哪些本錢大概操控、如何操控等疑問無意也無力干預(yù)，本錢認(rèn)識冷漠，糟蹋表象時有發(fā)生，食堂的本錢操控失掉諾大的辦理集體當(dāng) 然難以實在取得成效。(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 te

18、am 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)本錢操控手法單一。將本錢操控的意圖歸結(jié)為下降本 錢，節(jié)省成了下降

19、本錢的根本手法。首要辦法有：節(jié)省能耗、避免事端、以投標(biāo)方法收購原資料和設(shè)備。這是公司的一種 戰(zhàn)術(shù)的改善，歸于下降本錢的一種初級形狀，一種消沉的本 錢操控。(2 ) the cost control means a single. The cost control intention attributedto reduce the cost, save thefundamental techniques of cost reduction. The primary ways: save energy, avoid trouble, acquisition of raw materials and

20、 equipment to the bidding method. This is the company's improving a tactical, attributed to a primary cost reduction, cost control a depression.(3)脫離開展方針，孤立進行本錢操控。一味地以下降本錢為方針，而將本錢操控與食堂的開展戰(zhàn)略脫鉤。因為在不 一樣的戰(zhàn)略條件下，食堂本錢操控的側(cè)重點是不一樣的。(3 ) from the development of guidelines, isolated cost control. A lower co

21、st 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)本錢操控領(lǐng)域狹隘。受長時刻方案經(jīng)濟觀念的影響,高校食堂在本錢操控中往往只注重收購及生產(chǎn)兩個環(huán)節(jié)的本錢辦理，而無視了事前的剖析、過后的反應(yīng)，也無視了對其他本錢和費用的剖析和研討，這種本錢操控思路遠遠不

22、能 習(xí)慣市場經(jīng)濟的要求和劇烈競賽的沖擊。(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 ign

23、ore 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 .食堂本錢操控從業(yè)人員專業(yè)水平低，操控手法落后The 2 canteen cost control professional level is low, backward control technique高校食堂因為本身條件的約束，往往無法招引高素質(zhì)的 人才，而辦理者又

24、常常以為本錢核算較簡略，只需認(rèn)真擔(dān)任就可以做，而無視這項作業(yè)的專業(yè)化，沒有根據(jù)本身需求，培育一支可以習(xí)慣本錢操控不斷晉級的專業(yè)人員部隊，這樣 不可避免地使自己處于粗豪式辦理的方法中。食堂作業(yè)多是 一人多崗?fù)购怂闳藛T常常墮入一些深重瑣碎的事務(wù)性 作業(yè)傍邊，而沒有時刻去思考和改善辦理中存在的疑問。University cafeteria because constraint conditions, often can not attract high-quality personnel, and managers often think that cost accounting is simp

25、le, 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 a

26、ccounting 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 .食堂本錢核算根底作業(yè)單薄，制約本錢方案、本錢決 議計劃擬定The 3 canteen cost accounting foundation work is weak, cost plan, cost control resolution plan本錢核算的根底性作業(yè)包含健全原始記錄、資

27、料物資的 計量、檢驗辦理等。實踐操作中普遍存在的疑問是，入庫物 資的原始記錄較翔實，而檢驗、盤點、領(lǐng)退料各個環(huán)節(jié)的嚴(yán) 密性和準(zhǔn)確性不行，未能擬定合理的本錢定額和由料率，這 樣一來，根底數(shù)據(jù)不行、不完整并缺少實在可靠性，不只致 使用料上的隨意性和糟蹋表象的發(fā)生，更重要的是嚴(yán)峻制約 了本錢方案、本錢決議計劃的擬定，給本錢操控帶來極大艱 難。Operation the basic cost accounting contains the complete original records, data, test for measurement of material etc. Practice co

28、mmon operation in question is, the original records storage materials are detailed, and inspection, inventory,brought material returning all aspects ofstrictnessand accuracy not, failed to formulate thereasonable cost quota and the discharge rate, thus, the basic data not, incomplete and the lack of

29、 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 .食堂本錢操控只注重外表的本錢操控，不注重進步由產(chǎn)功率Cost control 4 canteens cost control focus only on the appea

30、rance, do not pay attention to the progress of production power大都食堂的本錢操控作業(yè)只停留在外表剖析上，如加工 過程中原資料價錢的下降、行政辦理中的作業(yè)經(jīng)費、事務(wù)招 待費的下降等，而對那些不易被捉住和“看見”的本錢操控， 則很少思考，如進步勞動生產(chǎn)率、設(shè)備利用率等。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