『海底撈』的會計資訊系統與成本盈利分析

Abstract

中文摘要

藉由大學四年會計所學之專業，在通過實地考察及與企業進行接觸，訪問受訪企業對於會計資訊之運用，其存貨管理上和營業上是否得到有效的運用，探討會計資訊系統在現今的公司地位扮演著怎樣的角色。 除此之外，針對與受訪企業提供的公開上市計劃書，結合所學習的知識，針對於這幾年年來，該企業在成本和盈利這兩方面之表現，透過成本分析及盈利能力分析，並與相似類型的同業進行比較，以找出該企業的過人之處，也點出其劣勢的地方，并提出注意方向。 『海底撈』的成功，可說會計資訊系統成就了『海底撈』也不為過，優秀的庫存控管能力，一流的內部控制行為，讓『海底撈』在發展的過程中免去了許多的彎路。然而對於餐飲服務業的惡性週期難題(困境)，即達到巔峰後難以保持，不久後便會開始走下坡路，到最後開始把業務重心轉向保守，放棄發展只求維持業務現況的情況，與此同時，火鍋容易被同行所模仿同時亦會受到季節、文化的影響，『海底撈』能否擺脫同行業者的歷史走出自己的未來，維持著自己的優異表現。

Abstract

The purpose of the report is getting the information about Haidilao how to use the accounting information system to the company by using interview. The accounting information system was playing what the role in the company operational and what it can provide. Besides that, using the financial statement from the public prospectus, connect with our knowledge and learning from the theory, analyze in the connection to the cost and profit, get the story in the back, and compare to other similarity competitors, to point out the strength and weakness of Haidilao and bring attention to which aspect should be noted. As we know, the catering service industry have a bad cycle, start for listing, expansion of many new shops and in the last, most of them all move towards to collapse. The product provides by Haidilao was affected by the season, culture and copy by the competitor easily, can Haidilao avoid the different with his similarity competitor, to keep continue provided a good result in the future.