• Journal of Nutrition and Health
• /
• v.36 no.10
• /
• pp.1083-1093
• /
• 2003

Efficient financial management is a critical factor in achieving school foodservice goals. The objective of this study was to suggest efficient financial management practices in secondary school foodservices. In pursuit of this objective, we first identified performance indexes for measuring the success of financial management. Second, we suggested financial management standards, financial data classification methods and a report system. Last, we analyzed operating ratios with the financial data of self-operated and contract-managed school food services. The data were collected through an open-ended questionnaire from 10 middle/high school foodservices in Seoul and Kyeonggi Provincial during on-sites visits and interviews with dieticians and managers. Student participation, sales goals, re-contract frequency and number and cost of disaster loss were identified as the performance indexes for financial management. Income statements were compiled by identifying and classifying financial data. Total revenues consisted of subsidies, meal sales, other revenue and interest. Expenditures consisted of purchased food, salaries and wages, utility costs, office supplies, kitchen supplies, purchased services, company overhead indirect costs, facility investment and maintenance, facility usage expenses, employee benefits and miscellaneous. Mean price of a meal was 2,326 won at self-operated foodservices when the subsidies were included as revenues and 2,360 won at contract-managed foodservices. When including the subsidies as revenues, the operating ratios of self-operated foodservice showed that the food cost percentage was 66.9％, labor cost 23.2％, operation cost 9.9％ and profit 0％. The correspond figures at contract-managed foodservices were 57.6％, 21.5％, 15.3％, and 5.5％, respectively. Food costs in self-operated foodservices was significantly higher than that for contract-managed foodservices, however, facility investment and maintenance and facility usage expenses at self-operated foodservices was significantly lower than those for contract-managed foodservices. Based on this study, the methodology and classification system of financial data was found to be applicable to assess the financial structure of school foodservices.

• Proceedings of the Korean Society of Food Hygiene and Safety Conference
• /
• 2005.11a
• /
• pp.71-91
• /
• 2005

• Korean Journal of Community Nutrition
• /
• v.3 no.3
• /
• pp.454-465
• /
• 1998

This study was to investigate the recognition level of food contamination with residual pesticides and hazardous heavy metals from 365 male and female adults in Taejon area using questionnaires. Among the recognizing level of residual pesticides in overall foods, 69.1% were 'serious', 25.6% were 'average' and 5.3% were 'not serious'. Over 94.7% of the subjects recognized residual pesticides pollution infoods. for hazardous heavy metals in food, 47.8% responsed as 'serious', 40.5% as 'average' and 11.8 as ' not serious' . Over 88.3% of the subjects recognized contaminated pesticides seriously in fruits, 72.1% in vegetables and 51.7% in cereals, whereas 55.7% of the subjects recognized hazardous heavy metal contamination seriously in fruits, 53.4% in vegetables, 40.8% in fishes and shellfishes and 35.0% in seaweeds. The subjects recognized residual pesticides contamination more seriously in overall foods, cereal, potatoes and starches, bean, vegetables and fruits, whereas hazardous heavy metal contamination was recognized more seriously in fishes and shellfishes, and seaweeds food groups. Comparisons were shown based on individuial's occupation. Farmer, forester, iner and fisher showed the lowest recognizing level of food contamination in most food groups. The mean score of the dietary effect by mass media's information on food contamination from residual pesticides and hazardous heavy metals were 3.51±0.96 out of 5 points. By Duncan's multiple range test, sex, age, marriage, food cost per month, concerns about health and nutrition knowledge showed significant differences in the mean effect score at p<0.05. According to a pesticides contamination in several food groups were affected by food cost per month, mass media's information on food contamination, health status, and concerns about health, But a recognition level of hazardous heavy metals in food were affected by income and, food cost per month mass media's information on food contamination, health status, concern about health and nutrition knowledge. People who need to take extreme precautions of food contamination were in order of producers, government officials, homemakers, the consumer's association and consumers.

• Korean journal of food and cookery science
• /
• v.18 no.4
• /
• pp.426-432
• /
• 2002

The purpose of the study was to identify the standards of quality management in contract foodservice companies. The subject companies were selected by convenient sampling and surveyed for their standards. The questionnaire consisted of 7 categories: managements of food procurement, menu, production, personnel, equipment, information system, and solid waste. As a result of the study, 60% of the respondents appeared to use standard recipes, 51.5% of them spent 21-30% of the total cost as a labor cost, and 70% were reluctant to answer the food cost. The half of the respondents had job description and specification, 74.76% had training manuals on foodservice and computer software program, and 80.6% had a training program for solid waste management.

• Culinary science and hospitality research
• /
• v.5 no.2
• /
• pp.237-257
• /
• 1999

Food ＆ beverage part of nowadays hotel is steadily going up with the improvement of tourism industry and with the raise of income of the people, but some of the hotel kitchen has unchanged problem of low commercial profit and can't make improvement, so there are many kitchen problems. Especially, for the administrators of the hotels are avoiding from Korean kitchen with their cause that it makes lower profit than the other kitchen style. So, they are avoiding Korean kitchen itself, or showing minimized running. But, Korean kitchen should take off from its ways of being an assistant role or necessary evil as the part of income, by finding ways to make appropriate profit and ways to fulfill the variant desires of guests by running systematized and reasonable menu and Food cost control. This study is to suggest efficient management ways for the raise of profit and satisfaction of the guests by finding ways by analyzing the present situation of the menu and Food cost control of Korean kitchen by understanding these problems.

• Journal of Nutrition and Health
• /
• v.38 no.9
• /
• pp.786-792
• /
• 2005

With dramatic transitions from a traditionally food-insecure to a food-sufficient society, over weight and/or obesity are an increasing health concern in Korea. In 2000, $35.9\%$ of Korean adults were over weight (BMI>25) with increasing trends. It is well known that obesity is highly correlated with chronic diseases, such as diabetes, hypertension, cardiovascular disease, cancer and high cholesterol. In 2003, the social cost of obesity is estimated at $529.5\~799.3$ billion won (direct cost) and at $1,200\~1,817$ billion won (including indirect cost). The share of the direct cost is estimated at $2.6\~3.9\%$ of total medical bill 20,742 billion won. These costs are underestimated and would surely be higher if the expenditures outside of the official medical insurance system of Korea were included. Based on the rapid increase of obesity rate among the Korean youth, it is crucial to develop and implement appropriate policies to curb the obesity epidemic.

• Journal of the East Asian Society of Dietary Life
• /
• v.2 no.1
• /
• pp.69-82
• /
• 1992

The purpose of this study is to analyze the cooker's regnition and real attitude abut standard cost system who are engazing in hotel restaurants in Seoul area. The sample was consisted of 307 cookers(male ; 82.7%, female ; 17.3%_ and the used method in analyzing is surveying method and statistical analysis(SPSS PC Package ; Version 3.0). The results of this study are summarized as follows ; 1. Standard cost system, mass purchase and proper recipe were presented in order to economize on real cost and the purchase and preservation of food were presented as important control factor to econimize cost. 2. Most coolers were recognizing the necessity of standard cost system and they relyed the purpose of standard cost calculation on standard cost control. They also thought standard cost accounting information system as good method to economize cost and they were favorable abut the usage of computer in improving working ability. 3. Most of cookers(80%) wanted to be independant restaurant manager and they were favorable Korean restaurant and Western restaurant. 4. The cookers represented the oder of importance by nutrition, preferance of food, economy in composing cooking menu and by taste, odor, variety, decoration in cooking.

• Journal of the Korean Dietetic Association
• /
• v.10 no.3
• /
• pp.293-299
• /
• 2004

The purposes of this study were to : a) investigate the current status of contracted hospital food services, b) analyze and clarify various perspectives of contractors and hospitals. Thirty six hospitals and their contractors which were having more than 100 beds located in Seoul, Inchon and Kyungkido, were the subjects of this study. Data were collected through surveys. The survey was conducted during March to April in 2002. Questionnaires were mailed to the 36 directors of dietetic departments of hospitals and 36 managers of contract foodservice management company. Statistical analysis was completed using SPSS Win(11.0) for descriptive analysis, t-test and $x^2$-test. The results of the study can be summarized ; 1. The type of contract considered adequate by directors of dietetic departments and managers of contractors was fee-contract, combined type, followed by profit-and-loss contract. 2. According to the results from analysis on the contract cost per meal considered adequate by directors of dietetic departments and managers, the directors of dietetic department indicated that showing no difference with the current contract cost per meal. However, the managers of contractor indicated that showing significant differences compared with the current contract cost per meal(regular diet p<0.01, therapeutic diet p<0.001). 3. In the composition of contract cost per meal considered adequate, the managers of contracting businesses accounted labor cost (p<0.01) as a major cost, whereas the chiefs of nutrition departments accounted miscellaneous or controllable expense (p<0.001) and VAT (p<0.01) as major costs. 4. The directors of dietetic departments and managers thought that the hospital should be responsible for utility costs. On the other hand, directors of dietetic departments regarded that the contractor and managers thought that the hospital should pay for facility investment cost.

• Quality Improvement in Health Care
• /
• v.7 no.2
• /
• pp.244-261
• /
• 2000

Background : In order to cope with changes in the management environment at hospitals, increased interests are drawn in patient foodservice system on Continuous Quality Improvement Activity as the method of approaching a quality food service and effective management. Thus, as a part of this activity, this study was conducted to evaluate job flow improvement that was already performed and the results of that process at the dietetic department of a university hospital, focusing on improving management. Method : On February 15 of 1998. the dietetic department formed a job flow-improvement to decide on the priority of job flow improvement, and prepared specific action strategies and schedule of the priority: after a 5 month process period, job improvement achieved on June 15. 1998. Also, economic achievement of the task was evaluated through labor productivity analysis and cost-benefit analysis. Results : The patient food service system which was managed decentralized at the present hospital was centralized, some steps of the food service process were integrated, and quality of patient food was improved. Also, as a solution of the problems expected when conducting job flow improvement was made on food service equipments and utensils. The result of evaluating the job flow improvement that labor productivity improved by 18.2% compared to before the improvement and the result of the analysis of cost-benefit showed that Benefit-Cost (B/C) ratio was 2.22. showing financial merit on the investment. Conclusions : Continuous Quality Improvement Activity needs to be initiated and conducted in the future in various areas of hospital foodservice system in order to actively adopt to ever changing hospital management environment. In order to achieve this goal, many researches and more efforts need to be put in by people in charge of hospital food service management, and interests and support are needed from hospital policy makers.

• Journal of the Korean Dietetic Association
• /
• v.15 no.3
• /
• pp.262-277
• /
• 2009

Fresh-cut foods have been widely used in the school foodservice industry due to their convenience and saving effects of labor and working hours. This study evaluated the effectiveness of using fresh-cut foods in school foodservice with respect to cost efficiency, customer satisfaction, employee satisfaction, and productivity. First, in terms of cost efficiency, the cost of the fresh-cut food per meal price significantly increased by 2.6% via the new production plan. Meanwhile, the costs of labor and food wastes significantly decreased by 3.0% and 0.3%, respectively, after implementing the new plan. Second, customer satisfaction towards foodservice significantly increased, from 2.94 points prior to the new plan to 3.45 points. Third, foodservice productivity such as of the number of meals per full-time equivalent employee increased by 5.7 meals, from 143.0 meals to 148.7 meals after intervention. The productivity index of work hours for producing a meal also increased and was reflected by a work time reduction of 0.77 minutes, specifically from 4.25 minutes to 3.48 minutes. The labor cost per meal also decreased by 29.9 won, from 331.91 won to 301.97 won, but there was no significant difference. Through these results, we identified that using pre-process foods in school foodservice has positive effects on labor saving, customer satisfaction, and employee work satisfaction.