2022年食品企业成本控制管理方法 .pdf

食品企业成本控制管理方法（英文）Strategies to control costsand increase salesin food and beverage management1.IntroductionCost and sales are two critical factors that determine the performance of food and beveragedepartmentin hospitality management(Dopson andHayes,2015).In recentyears,with more andmore organizations do businessin the food and beverageproduction,low cost and high saleswouldbe favorable to the survival and development of food and beverage companies(Martikainen et al.,2014).One of the roles of a food and beveragemanageris to maintain ahealthy profit for the businessby controlling costs and improving sales.In most cases,thestrategieswhich are chosenby managershave great effects on the salesand costs of food andbeveragebusiness.The main aim of this study is to discussthe how to control the costsand improve the sales offood and beveragein hospitality management.The strategiesdiscussedin this study may behelpful to the managersin the business.This essayconsistsof five parts:(1)strict control of foodand beverage products with low quality;(2)Promotion activities;(3)Communication withrivalries;(4)Managementof supply chain;(5)Internal communication.2.Strict control of products with low qualityAccording to the researchof Board&MeyerterVehn(2013),salesof food products withlow quality would seriously damagethereputationof a food or beveragebrandin the market andlimit the salesand sustainabledevelopmentof food and beverageservices.Basedon the theoryof quality iceberg,sales of food and beverage with low quality may cause moral crisis anddamagethe trust betweenproducer and consumer.Food and beveragewith low quality wouldnot only wastethe money of consumers,but also causediseasesandcausesocial problems.Thisis themain reasonwhy many countrieshavezero-tolerancepolicy to food andbeveragewith lowquality.So preventing the productswith low quality is animportant way to increasethe salesoffood andbeverageindustry.2.1.Establishment of consumer feedback loopCollecting feedbacksfrom consumersfor the improvement of production processis one of themost efficient ways to increasethe sales.In food andbeveragebusiness,managerscould do thequestionnaireor interview to collect the consumerscommentson the products.Any commentsrelating with the low quality or consumersdissatisfaction could be consideredby the managers(Kreng and Huang,2010).In the management,appropriate measuresshould be taken by名师资料总结-精品资料欢迎下载-名师精心整理-第 1 页，共 6 页 -managersto eliminate potential risks.For example,if consumersare not satisfied with theproduct design,managers should cooperate with the department of R&D and provide moreinnovative food and beverage products.The consumer feedback loop strategy could helpmanagersin food and beveragebusinessunderstandwhat should bedoneto improve consumerssatisfaction(Morecroft,2015).Accordingly,with the improvement of consumerssatisfaction,salesof productswould increase.Toapplythe consumer feedback loopstrategy infoodand beverage industry,theinterdepartmentalcooperation betweenmarketing departmentand production departmentshouldbe enhanced.Managers should make sure that the feedback from market departmentcould betruly usedby production departmentor R&D departmentfor productsimprovement.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 beverageproduction according to HACCP,which is systematic approach to achieve food safety andimprove food quality by preventing chemical,biological,and physical hazardsin the food andbeverageproduction processes(Pierson,2012).Application of HACCP in food production is aneffective way to improve the food and beveragequality and avoid potential safety problems.Sothis is a necessaryway for managersto regulatethe production in food and beverageindustry byHACCP.Although application of HACCP may not directly improve the profits,it could avoidpotential risks causedby low quality productsandindirectly improve the sales.According to the regulation of HACCP,hospitality managersshould devote much money tomaintain the production process.In addition,if managersdetect any risks in the productionprocess,the whole batch of food products could not be sold to consumers.It seemsthat theapplication of HACCP could improve the cost.However,it could ensurethat safety and qualityof finished food and beverageproducts and improve the sales.So application of HACCP is animportant strategyfor theimprovement of sales.名师资料总结-精品资料欢迎下载-名师精心整理-第 2 页，共 6 页 -3.Promotion activitiesPromotion activity is another important way to increase the sales.According to the study ofShimp andAndrews(2012),promotion activity is oneof the major ways for consumersto knowthe products of a company.To increase the sales of food and beverage products,managersshould organizepromotion activities to introduce their product andbusinessideasto consumers.In recent years,with the fast development of Internet and social media,managersof food andbeveragecould consider the online promotion activities.For example,new food and beveragecould be introduced to potential consumers on the officialwebsite.The online promotionactivities could attract more consumersand improve the sales.Besidesthe online social media,sometraditional advertisementmedia,such asTV programs,radios andnewspapers,could alsobe usedfor the promotion activities.In the promotion activities,discount could be provided toconsumers.The study of Winterich and Barone(2011)indicated that discount is the mosteffective way to attractconsumersto try thenew food products.Another issue in the promotion activities is that managers should collect the consumersfeedback and commentson the food and beverageproducts and sent them to R&D departmentfor the improvement of products.So the promotion activities not only introduce the conceptsofproducts to consumers,but also get the comments of consumers.In this way,managersandconsumerscould know eachother.Accordingly,the saleof food and beverageproducts is morelikely to be improved.4.Communication with rivalriesThe food andbeverageprovide by rivalries could reducethe market shareof a certain companyin food and beverageservice.This is the main reasonwhy the theory of Porters Five Forcesrequiresthe analysis of rivalries.In the management,managerscould get the information aboutrivalries through communication and exchange.Basedon the strategiesof rivalries,managerscould designappropriatestrategiesto competewith the rivalries.Not only the existing rivalries,but also the new corporatein this field should beexplored by the managersin food andbeverageserviceaswell.In the communication with rivalries,managerscould find out the strategiesusedin other corporate to reducethe cost and promote the sales.The study of Ellram et al.(2013)indicated that to compete with rivalries,the organization should understand the businessstrategiesof its rivalries.In the communication,the managersmay get information about thefood managementin othercorporateandimprove their own managementsystem.Communication with rivalries could also promote the cooperationin this industry.For example,different food serviceagenciescould sharethe supply chain.In this way,the cost of maintainingthe food supply could be reduced.In addition,communication could alleviate the fiercecompetition between these rivalries and bring more business opportunities.These businessopportunities may increasethe sales.名师资料总结-精品资料欢迎下载-名师精心整理-第 3 页，共 6 页 -5.Management of supply chainSupply chain managementis a type of managementof the flow of productsandservices,suchasthe storageof raw materials,delivery of finished products,work-in-processinventory,andso on.Efficient supply chain managementcould reducethe production cost anddelivery cost.In mostcases,the storageperiodsof food materials areshort.Any delay in transportationanddelivery ofraw materialsandfinished productscould causethe deterioration of food materialsand products.According to the study of Chen and Cheng(2012),in some food factories and food serviceagencies,more than 25%of food materials and products are wasted in the inappropriatetransportation.The huge waste has causedserious problems in the managementof food andbeverageindustry andserviceagencies.Socontrolling the wastein transportationanddelivery isimportant to the reductionof cost.Somestrategiesarelisted asfollows.(1)Frequentcontactwith the food materialssupplierscouldhelp managersof food and beverageknow the time schedule of food materials suppliers andmake full preparation.In this way,managerscould try to make sure that all the food materialscould be obtained by food service agencieson time.Accordingly,the problems causedby foodmaterials shortagecould be avoided.(2)Scientific prediction of demandon food and beveragecould avoid the excessivestorageof food materials in warehouseand reducethe waste of foodmaterials during storage.At present,managerscould usethe digital devices,such ascomputersandprediction software,to dothe prediction.In the operation of food and beverageservice agencies,it was observedthat the strategiesofsuppliers of food materials may impact the operation of the whole company.For example,if asupplier improves the price of food materials,the costof food andbeveragewould beimproved.As a result,the salesof food productsmay be negatively impacteddueto the increaseof cost.Toavoid the negativeeffects of certain supplier on the food andbeverageservice,managersshouldtry to establish cooperation relationship with more suppliers.In this way,the effects of onesupplier on the food and beverageservice could be reduced to a lower level.These strategiescould promote the cooperation between departmentsand reduce the mistakes in management.Accordingly,operationcostof food and beverageproduction could bereduced.6.High efficiency of internal communicationIn the researchof Ver?i?et al.(2012),it wasdiscoveredthat in a food serviceagency,to provideconsumerswith delicious food and beverage,various departmentsshould work together.Forexample,R&Ddepartment should design food and beverage according to consumersexpectationandproduction departmentshould organizestaff to makethe food and beverageandmake effectsto reducethe production cost.At the sametime,marketing departmentshould hold名师资料总结-精品资料欢迎下载-名师精心整理-第 4 页，共 6 页 -promotion activities to promote the sales of food and beverage and collected consumersfeedback.The researchof Dozier et al.(2013)showedthat the internal communication betweendifferent departmentsis critical to the reduction of cost.In anorganization with efficient internalcommunication,some potential risks could be avoided.To achieve the efficientinternalcommunication,managers should take some measures.Firstly,a forum for the internalcommunication should be established.On the forum,managersand other employeesin differentdepartmentscould sharethe information.Given the high communication efficiency on Internet,the forum could be favorable to the internal communication.Secondly,regular meeting shouldbeheldto promotethe internal communication.8.ConclusionsBasedon the discussionabove,someconclusions arelisted as follows:(1)reduction of cost andincreaseof salesare critical to the sustainabledevelopment of food and beverageservice;(2)Managersin food and beverageservice should control the food quality by applying consumerfeedbackloop strategyand HACCP managementsystem;(3)Promotion activities could be heldonline or using other media.In the promotion activities,interaction between consumersandmanagerscould promote the sales in the future;(4)Communication with rivalries is anothergoodway to improve thecompetitivenessof food andbeverageserviceand improve the sales;(5)Management of supply chain could prevent the waste in food transportation and limitthenegative effects of uncertainty in supply chain on the production cost.The appropriatemanagementof supply chain could effectively reducethe cost of food and beverage;(6)Internalcommunicationcouldpromote thecooperation between departments and prevent themanagementmistakes,which may seriouslyincreasethecost andreducethesales.ReferencesBoard,S.,&MeyerterVehn,M.(2013).Reputation for quality.Econometrica,81(6),2381-2462.Chen,W.J.,&Cheng,H.Y.(2012).Factorsaffecting the knowledge sharing attitude of hotelservicepersonnel.International Journal of Hospitality Management,31(2),468-476.Dopson,L.R.,&Hayes,D.K.(2015).Food andbeveragecostcontrol.JohnWiley&Sons.Dozier,D.M.,Grunig,L.A.,&Grunig,J.E.(2013).Managers guide to excellencein publicrelations and communicationmanagement.Routledge.Ellram,L.M.,Tate,W.L.,&Feitzinger,E.G.(2013).Factormarket rivalry and competitionfor supply chain resources.Journal of SupplyChain Management,49(1),29-46.名师资料总结-精品资料欢迎下载-名师精心整理-第 5 页，共 6 页 -Kreng,V.B.,&Huang,M.Y.(2011).Corporate social responsibility:Consumer behavior,corporate strategy,and public policy.Social Behavior and Personality:an internationaljournal,39(4),529-541.Martikainen,A.,Niemi,P.,&Pekkanen,P.(2014).Developing a serviceoffering for a logisticalservice provider Caseof local food supply chain.InternationalJournal of ProductionEconomics,157,318-326.Morecroft,J.D.(2015).Strategic modelling and business dynamics:a feedback systemsapproach.JohnWiley&Sons.Pierson,M.D.(2012).HACCP:principles and applications.Springer Science&BusinessMedia.Shimp,T.A.,&Andrews,J.C.(2012).Advertising promotion and other aspectsof integratedmarketing communications.CengageLearning.Ver?i?,A.T.,Ver?i?,D.,&Sriramesh,K.(2012).Internal communication:Definition,parameters,andthefuture.Public relations review,38(2),223-230.Winterich,K.P.,&Barone,M.J.(2011).Warm glow or cold,hard cash?Social identity effectsonconsumer choice fordonation versus discountpromotions.JournalofMarketingResearch,48(5),855-868.名师资料总结-精品资料欢迎下载-名师精心整理-第 6 页，共 6 页 -