随着餐饮业竞争的日益激烈,成本控制的重要性引起了人们的重视。然而,作为餐饮业成本制高点之一的人力资源成本却容易成为成本控制中的盲点。以人力资源管理理论为依据,在分析餐饮业人力资源成本控制必要性的基础上,针对人力资源五大成本,指出了餐饮业人力资源成本控制中存在的问题,进而提出了相应的解决方案,以期能对我国餐饮业成本控制带来启示。 With the increasingly fierce competition in the restaurant industry, the importance of cost control has drawn people’s attention. However, the cost of human resources, one of the highest points in the cost of catering industry, can easily become the blind spot in cost control. Based on the theory of human resource management, on the basis of analyzing the necessity of human resource cost control in catering industry, the paper points out the problems existing in human resources cost control of catering industry for the five major costs of human resource, and puts forward the corresponding solutions Can bring enlightenment to the cost control of China’s restaurant industry.