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在社会化改革后，酒店餐饮市场面临着极大的挑战和机遇，本文运用成本控制的理论，着重应用ABC分类法从酒店餐饮采购的原材料食品的分析、食品原材料的细分、供应商的分析等几个方面论述了酒店餐饮企业采购成本控制的重要性。尽管酒店餐饮服务存在着稳定的消费市场，但随着高校后勤社会化改革的深化，竞争机制的引进，这一块特殊的领域也将随之被打破其垄断经营的地位。因此，本文把成本控制理论引入酒店餐饮企业经营管理中，就是要说明在市场经济的社会大环境下，如何运用成本控制理论的知识去适应现在的竞争市场，做好酒店后勤的餐饮保障服务工作，以更好地保障社会服务秩序的正常、稳定的开展。

Social reform, the hotel's food and beverage market is facing great challenges and opportunities this paper, the theory of cost control. ABC classification focused on the procurement of raw materials from the hotel restaurant food analysis, the breakdown of food raw materials, Several vendors discussed in the analysis of the hotel restaurants procurement cost control. Despite the existence of a stable hotel catering services to the consumer market, but with the logistical social reform, and the introduction of the competition mechanism, which will be followed by a piece of special areas to break its monopoly position. Therefore, this paper cost control into the hotel restaurant business management. to illustrate the social environment of the market economy, the use of cost control to adapt to the competitive market knowledge, do a good job in the hotel restaurant logistics support services to better safeguard the normal order in social services and stability in our country.

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