Design and optimization of cost accounting systems in small and medium-sized restaurant enterprises: A case study of Xiabuxiabu

Under a more competitive and cost-saving market environment, achieving advanced and systematic cost control has become a fundamental factor in the sustainable development of small and medium-sized restaurant enterprises. In this paper, Xiabuxiabu—a representative Chinese hotpot chain—is selected as a case study and systematically explores its real processes and optimization practices in establishing a cost accounting system, taking into account its business features such as chain standardization, modular units, and multi-branch management. Drawing from literature review, field interviews, and empirical data analysis, the research formulates a cost accounting model formulated particular to restaurant operation on a small scale. It is aimed at ensuring a set structure of accounts, reliable data sources, and relaxed control procedures. It also defines cost collection units and rules of expense classification, and proposes an integrated optimization strategy comprising application of digital systems, store-level cost center administration. The findings indicate that Xiabuxiabu's strategies, particularly in cost disaggregation, standard workflows, and technology integration, offer replicable lessons for other SMEs operating in the food service sector. The study thus provides a real-world and scalable manual for the adoption of scientific cost control systems as part of the general precision management of restaurants.