Journal of Nutrition and Health

The Korean Nutrition Society (한국영양학회)
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Income Statement Analysis and Developing the Guidelines of Meal-pricing and Facilities Investment Cost in Contract-Managed High School Foodservice in Seoul

서울시내 고등학교 위탁급식의 재무성과 분석을 통한 급식비 및 투자비의 적정 수준 산정

  • 양일선 (연세대학교 생활과학대학 식품영양학과) ;
  • 현성원 (연세대학교 생활과학대학 식품영양학과) ;
  • 김현아 (연세대학교 생활과학대학 식품영양학과) ;
  • 신서영 (홍콩이공대학 주점급여유업관리학원) ;
  • 조미나 (연세대학교 생활과학대학 식품영양학과) ;
  • 박수연 (연세대학교 생활과학대학 식품영양학과) ;
  • 차진아 (전주대학교 문화관광학부 전통음식문화전공) ;
  • 이보숙 (한양여자대학교 식품영양학과)
  • Published : 2003.06.01
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Abstract

The purposes of this study were: 1) to investigate the operational and financial characteristics of contract-managed high school food services in Seoul, 2) to analyze the financial performance of high school food services 3) to develop guidelines for meal pricing and facilities investment costs. From Oct to Nov 2001, questionnaires were mailed to 249 high schools that were managed by contract food service companies. A 40.2％ response rate was recorded. The results of this study were as follows: 1. Student enrollment in high schools run by contract-managed food services was 1,518, with a 68.5％ participation rate in the school lunch program. The average meal price was 2,141 won. 2. Based on the income statement analysis, average total sales were 410,440,504 won and average net profit was 16,098,558 won. 3. The optimum food cost per meal was 1,200-1,300 won per meal, calculating using the methods of conversion factor, RDA (Recommended Daily Allowance), and nutrient exchange unit. 4. Guidelines for meal pricing were developed using the modified actual pricing method based on facilities investment cost, number of meals and food cost. The ratio of labor cost, general management expenses and ordinary profit were adopted from the schools with liability. The food cost, depreciation and interest cost were calculated based on unit meal. 5. The guideline for facilities investment was developed based on the number of meals, meal price and food cost. The guideline included the maximum facilities investment cost paid by the contract food service management company. (Korean J Nutrition 36(5): 528∼535, 2003)

Keywords

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