摘要：星巴克自2000年5月4日登陆上海，至今全国市场已拥有1500多家门店，这样快速发展的连锁餐饮企业在发展过程中门店的管理方式虽然统一，但是盈利状况却参差不齐。成本管理是门店管理的一个重要组成部分，对于促进增产节支、加强经济核算，改进门店管理，提高企业整体管理水平具有重大意义。70082

    本文以上海宝山区星巴克2014-2016年的损益数据为例，来完成对上海星巴克的成本管理研究这一论题的研究。本文首先介绍了上海宝山星巴克的概况，通过收集上海宝山星巴克2014-2016年的损益表，并咨询门门店管理者了解上海星巴克成本结构和成本管理方法。通过对上海星巴克成本管理的现状分析，计算了上海宝山星巴克收入、成本、利润等数据之间的比率，阐述了2014-2016年各门店营利变化情况并研究门店成本对门店营利变化的影响。接下来通过研究数据从三个方面详细分析上海宝山星巴克成本管理的问题。通过结合成本管理的相关理论知识和参与门店日常营运的方式，对上海宝山星巴克的三大成本管理问题提出了相应的改善措施。

毕业论文关键词：成本管理；成本分析；改善措施 

Shanghai Starbucks cost management research

Abstract：Starbucks since coming to Shanghai on May 4, 2000, the national market so far has more than 1500 stores, so that rapid development of chain catering enterprises in the development process of store management style, although is unified, but profitability is uneven Cost management is an important part of store management to promote savings to increase production To strengthen economic accounting, improve store management, improve enterprise management level is of great significance.

Starbucks in Shanghai baoshan district 2014-2016, the profit and loss of data, for example, to do research on the cost management of Starbucks in Shanghai the research of this thesis This paper firstly introduces the general situation of Shanghai baoshan Starbucks, Shanghai baoshan Starbucks in 2014-2016 by collecting the income statement, and consulting door store managers understand Shanghai Starbucks cost structure and cost management method.In Starbucks in Shanghai cost management present situation analysis, to calculate the Shanghai baoshan Starbucks income between data such as the ratio of cost profit, this paper expounds the 2014-2016 the profit-seeking and study the changes of the cost of store stores profitable change impact Now, through the research data, a detailed analysis from three aspects: Shanghai baoshan Starbucks cost management problems By combining the theory of cost management knowledge and participate in the way of stores daily operation, the three cost management problems of Shanghai baoshan Starbucks puts forward the corresponding improvement measures.

Keywords: cost management; Cost analysis; Improvement measures

目录

绪论1

（一)研究背景.1

（二）研究意义...1

（三）研究方法...1

一、上海宝山区星巴克现状...2

（一）上海宝山区星巴克门店组成...2

（二）上海宝山区星巴克成本组成...2

（三）上海宝山区星巴克成本管理方法...4

1、基于经验进行订货.4

2、基于历史数据进行订货.4

3、基于预算的目标成本制定营业目标...4

4、基于市场需求的目标进货...5

二、上海宝山区星巴克门店成本管理分析.6

（一）收入利润率分析.6

（二）成本收入比例分析...7

（三）成本利润率分析.8

（四）成本费用利润率分析.8

（五）星巴克成本明细比例分析.9

三、上海宝山星巴克成本管理问题...10