| 作业成本法在餐饮企业信息化管理中的应用 |
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| 引用本文： | 吴强.作业成本法在餐饮企业信息化管理中的应用[J].扬州大学烹饪学报,2006,23(1). |
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| 作者姓名： | 吴强 |
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| 作者单位： | 扬州职业大学经贸系,江苏,扬州,225009 |
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| 摘 要： | 面对业内日趋激烈的竞争环境,引入信息化管理,提高服务质量,已经成为餐饮企业的必然选择.以作业链为主链,以产品和服务中心库、企业资源库、企业作业库为中心的作业成本法是一种先进的成本管理方法,它在企业信息化进程中可以起到优化作业流程,合理配置资源等诸多作用,其应用前景十分广阔.
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| 关 键 词： | 餐饮企业 作业成本法 作业成本系统 信息化管理 |
Application of Activity-Based Costing in the Informationized Management of Catering Enterprises |
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| WU Qiang.Application of Activity-Based Costing in the Informationized Management of Catering Enterprises[J].Cuisine Journal of Yangzhou University,2006,23(1). |
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| Authors: | WU Qiang |
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| Abstract: | Faced with more and more fierce competitive environment, the introduction of informationized management and the improvement of service quality have become an inevitable choice for catering enterprises. The activity-based costing, taking activity chain as the main chain and looking upon product and service center database, enterprise resource database and enterprise activity database as its center, is an advanced managing method. It can play many roles in informationized management of catering trade, such as optimization of operation processes, reasonable allocation of resources and so on. So its application has a very broad prospect. |
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| Keywords: | catering enterprise activity-based costing activity-based costing system informationized management |
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