摘要发展能力是企业保持持续发展和实现未来价值的源泉，是企业生存的基础和获利之源，因此对企业发展能力的分析具有很强的现实意义。随着经济水平和人们对生活消费的需求提高，餐饮业迅速发展，市场潜力巨大。但由于准入门槛低、财务管理观念落后、缺乏对财务可行性和风险的把控等等原因，餐饮业也面临着很多发展问题，阻碍其成长。本文以小明餐饮公司为例，从财务方面切入，通过营业利润增长、净利润增长、资产增长、资本累积等发展能力分析指标，分析该公司存在收入来源单一、采购和库存管理不善、成本控制水平低、财务管理落后等问题，研究在当前市场环境下企业如何通过调整发展提高整体发展水平、加强采购和库存管理、提高成本控制能力、完善财务管理制度等方式，以达到小明餐饮的持续发展和提高其市场竞争力的目的,为其解决外部发展适应能力以及内部发展问题提供可行性建议。关键词：餐饮行业发展能力营业收入增长率成本控制AbstractWiththeincreasesinstablespeedofoureconomyandvariousmaterialconditions,wenotonlyattachimportancetohigh-qualitylivinghabitaswellascaterhabitandtothetrendofconsumptionwithpersonalityanddiversity.Thecateringindustryinourcountryproducesspeedydevelopmentwhichturnsintotheimportantelementtothetertiaryindustryofoureconomywithgreaterpotentialindevelopment.Duetolowentrybarriers,backwardfinancialmanagementconcepts,andlackofcontroloverfinancialfeasibilityandrisks,thecateringindustryisfacingmanyproblemsindevelopmentwhichhinderitsgrowth.TakeXiaomingCateringCompanyasanexampleinthispaperandfromtheperspectiveofthefinancetoanalyzehowcompaniesachievethegoalsthattheycouldachievethesustainabledevelopmentofcateringcompanies,couldmaintainthetrendofdevelopmentandincreasetheircompetitiveratesbydeductingfinancialbudgets,strengtheningthepurchasingdevelopmentandinventorymanagement,improvingcapabilitiesofcostcontrolandseekingmulti-businessdevelopmentstrategywiththehelpoftheanalysisindexofdevelopmentcapacitytoincreasetheoperatingprofit,assetandtoaccumulatethecapital.Andalsotoprovidingfeasibilitysuggestionsforadaptabilitiesofsolvinginternaldevelopmentproblemsandexternaldevelopmentadaptability.Keywords:CateringindustryDevelopmentabilityOperatingincomegrowthrateCostcontrol目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc15285"一、引言PAGEREF_Toc152851HYPERLINK\l"_Toc5146"二、小明餐饮发展能力的现状PAGEREF_Toc51461HYPERLINK\l"_Toc11818"（一）小明餐饮简介PAGEREF_Toc118181HYPERLINK\l"_Toc23536"（二）小明餐饮发展能力指标分析PAGEREF_Toc235362HYPERLINK\l"_Toc28073"三、小明餐饮发展能力存在的问题PAGEREF_Toc280736HYPERLINK\l"_Toc31375"（一）收