餐饮企业原材料成本波动原因及应对策略研究

摘要 

本文旨在探讨餐饮企业原材料成本波动的深层次原因，并提出相应的应对策略。随着餐饮行业的快速发展和市场竞争的日益激烈，原材料成本已成为影响餐饮企业盈利能力的重要因素。近年来，原材料价格受多种因素影响呈现显著波动，包括市场供需关系、气候变化、政策调整以及国际贸易环境等。通过对多家餐饮企业的深入调研和数据分析，本文揭示了原材料成本波动的主要原因。一方面，市场供需关系的变化直接导致原材料价格的不稳定，特别是在疫情等突发事件的影响下，供应链受到冲击，进一步加剧了价格波动。另一方面，原材料的品质、产地、运输成本等因素也对价格产生重要影响。此外，政策调整和国际贸易环境的变化也为原材料市场带来了不确定性，本文提出了多项应对策略。首先，餐饮企业应加强与供应商的合作关系，建立稳定的供应链体系，以应对市场波动。其次，通过优化库存管理，合理控制原材料采购量和库存量，减少浪费和损耗。同时，加强成本核算和内部控制，提高成本管理的精细化水平。此外，企业还应积极探索多元化采购渠道，降低对单一供应商的依赖风险。

关键词：餐饮企业；原材料成本；供应链管理


Abstract

This paper aims to explore the deep level of the causes of raw material cost fluctuation in catering enterprises and put forward corresponding coping strategies. With the rapid development of the catering industry and the increasingly fierce market competition, the cost of raw materials has become an important factor affecting the profitability of catering enterprises. In recent years, the price of raw materials has fluctuated significantly due to a variety of factors, including market supply and demand relationship, climate change, policy adjustment and international trade environment. Through the in-depth investigation and data analysis of many catering enterprises, this paper reveals the main reasons for the fluctuation of raw material costs. On the one hand, the change of the supply and demand relationship in the market directly leads to the instability of raw material prices, especially under the influence of the emergency events such as the epidemic, the supply chain is impacted, which further aggravates the price fluctuations. On the other hand, the quality of raw materials, origin, transportation costs and other factors also have an important impact on the price. In addition, policy adjustments and changes in the international trade environment also bring uncertainty to the raw material market, and this paper proposes a number of coping strategies. First of all, catering enterprises should strengthen the cooperative relationship with suppliers and establish a stable supply chain system to cope with market fluctuations. Secondly, through the optimization of inventory management, reasonable control of raw material procurement and inventory, reduce waste and loss. At the same time, strengthen the cost accounting and internal control, improve the fine level of cost management. In addition, enterprises should also actively explore diversified procurement channels to reduce the risk of dependence on a single supplier.

Keywords：Catering enterprise; cost of raw materials; supply chain management


目  录

摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、原材料成本相关概述 3
（一）原材料成本的定义 3
（二）原材料成本波动的特点 3
（三）原材料成本的构成 3
三、成本控制对餐饮企业竞争力的作用 5
（一）提升利润空间 5
（二）增强价格竞争力 5
（三）提升运营效率 5
四、餐饮企业原材料成本波动的主要原因剖析 7
（一）分摊方式不合理 7
（二）成本责任不明确 7
（三）缺乏风险预警机制 7
五、应对餐饮企业原材料成本波动的策略探讨 9
（一）合理确定分摊标准 9
（二）明确成本责任体系 9
（三）建立风险预警系统 9
结 论 11
参考文献 12