• Title/Summary/Keyword: Food Cost

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Metadata model-centered cost management app for small business owners in the restaurant business in O2O environment

  • Ryu, Gi-Hwan;Moon, Seok-Jae
    • International Journal of Internet, Broadcasting and Communication
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    • v.13 no.2
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    • pp.52-59
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    • 2021
  • In this paper, we propose a system that allows small business owners focusing on the restaurant business to easily understand the management situation, and to manage the operation and management centering on the cost of food materials and profits and losses. In general, the metadata structure is different depending on the POS system, so it is necessary to first develop a standardized metadata model for a food material cost management system for small business owners in various industries. For that reason, the system proposed in this paper was applied to the cost management app by referring to the development of a data model using the metadata standard. In addition, in order to implement a cost profit/loss management system for small business owners in the restaurant industry, it was designed to support standardized metadata models from various types of POS systems, and is a hybrid app that can support a smart environment. Interface) was configured.

Development of a Computer-assisted Cost Accounting System Prototype for Hospital Dietetics (병원 영양과의 재무관리 시스템 전산화 모델에 관한 연구)

  • 최성경
    • Journal of Nutrition and Health
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    • v.20 no.6
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    • pp.442-455
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    • 1987
  • The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.

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Effect of Process By-products on Food Wastes Treatment Costs (공정부산물이 음식물쓰레기 처리비용에 미치는 영향 분석)

  • Yoo, Kee-Young;Yi, Sora
    • Journal of the Korea Organic Resources Recycling Association
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    • v.10 no.3
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    • pp.110-116
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    • 2002
  • The aim of this study was to analyze food waste treatment cost and to estimate effect of by-product, such as wastewater and foreign materials, on amount cost. In cost analysis, man power and facility capacity are fixed, whereas operation cost, by-product treatment and et, al. are varied by treatment methods. The rate of by-product treatment cost in amount cost are between 5% and 39%. The methods which consume large electric power or generate much wastewater showed higher rate of by-product treatment cost in range of 14 to 39%. On the other hand, the methods which have simple process showed lower rate in range of 5 to 11%. Thus, this study recommend that by-products should be treated in sewage treatment facilities or landfill sites to prevent illegal disposal of by-products or to reduce burden of by-product from private sectors.

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The analysis on governmental subsidizing program for the distribution cost of agro-food exportation (농축산물 수출 물류비의 지원효과 검증)

  • Kim, Kyung-Phil;Kim, Soung-Hun
    • Korean Journal of Agricultural Science
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    • v.38 no.1
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    • pp.173-181
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    • 2011
  • Korean government has executed some programs to support producers and/or exporters for the promotion of agro-food exportation. Especially, governmental subsidizing program about the distribution cost for agro-food exportation shows positive effects. However, this subsidy should be changed or partly abolished due to the low effectiveness of subsidy. The goal of this paper is to analyze the effectiveness of governmental subsidy and to present the agro-food products with the low effects of subsidizing program. As the results of analysis, the subsidy for several products, including Ginseng drinks, Paprika, and Chrysanthemum, might be considered to be stopped due to low effectiveness.

The Assessment of Recycling of Garbage Discharged from Primary Schools in Seoul (초등학교 급식시설 음식물쓰레기 재활용 실태 평가)

  • Hong, Sang Pyo
    • Journal of Environmental Impact Assessment
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    • v.8 no.2
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    • pp.65-71
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    • 1999
  • Characteristics of food garbage discharged from primary schools in Seoul Metropolitan city were analysed from a recycling point of view. The results of study are epitomized as follows : 1. Factors of generation of food garbage are mainly an unbalanced diet habit, indifference of class teachers, and worn-out cooking equipments. 2. Measures of reduction are principally a written message to parents, broadcasting in the school, and instructions. 3. Methods of recycling are mainly feed stuff, composting by school itself, composting on commission, and making feed stuff on commission. 4. Obstacles of food garbage recycling are a nasty smell of composting apparatus, an excessive fuel consumption of composting apparatus, a high concentration of salt, and an unstable demand for feed stuff and compost produced from food garbage. 5. Correlation factors are like follows : the number of feeding children and food garbage weight after cooking is 0.35, total food garbage generated and monthly treatment cost of food garbage is 0.20, individual school lunch expenses and food garbage weight after cooking is -0.10, individual school lunch expenses and food garbage generated per capita is 0.02, and individual school lunch expenses and monthly treatment cost of food garbage is 0.03.

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Study for Plans to Reduce Restaurant Food Waste at Source Based on an Example of Reduction Operation -Y-city's Reform Team of Reduction- (레스토랑 음식물 쓰레기 감량 방안에 관한 연구 -Y시티 저감 활동 프로그램을 중심으로-)

  • Na, Young-Sun;Seo, Min-Suk
    • Culinary science and hospitality research
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    • v.11 no.3 s.26
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    • pp.121-137
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    • 2005
  • Today's rapid industrialization and population concentration in cities lead to a vast economic growth, and consequently, people's increased desire of spending demands abundant and diverse food. As a result in Korea, annual food waste is 4.1 million tons (24.6% of household waste) and daily food waste amount to 11,397 tons which is equivalent to 1,400 loads of 8-ton truck. It is best to recycle toed waste as manure, forage, and fuel than reclamation but separate collection of food waste is very difficult by reason of water content. So only a little portion of food waste from large-scaled restaurants and cafeterias that handle food waste relatively well. requirement for recycling food wastes into forage and manure needless to say, reduction activity is best way. Therefore, large-scaled restaurants and cafeterias need to seek plans to minimize food resource waste thus reducing the cost and waste processing cost by implementing appropriate reduction program.

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An Assessment of Dietitian Job Tasks According to the Characteristics of Foodservice Operations and Dietitians (급식소와 영양사의 특성에 따른 영양사의 직무 비교 분석)

  • Bae, Hyun-Joo;Lee, Hye-Yeon;Chun, Hee-Jung
    • Korean journal of food and cookery science
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    • v.23 no.6
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    • pp.858-866
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    • 2007
  • The objective of this study was to identify the job performance and perceived job importances of dietitians according to the characteristics of foodservice operations as well as dietitians. Questionnaires were distributed to 400 dietitians, and a total of 202 were received and utilized(50.5%). Statistical analysis of the data was performed using the SAS package program(version 8.2) for descriptive analysis and $X^2-tests$. The results are summarized as follows. The highest job task frequency was for sanitation management (98.5%); and then nutrition management (96.6%), cost management (92.6%), and inventory management (92.1%). The dietitians' perceived job importance was highest for sanitation management (74.3%), followed by nutrition management (68.8%) and human resource management (37.1%). Dietitians with under 3 years of experience had more difficulties, particularly in purchasing management, cost management, and sanitation management. Dietitians within contracted foodservice operations were dissatisfied by having insufficient education for cost management. Thus, programs for on-the-job and off-the-job training, reflecting dietitians' educational needs and changing job tasks should be increased.

Development of Corrugated Paperboard Box for Agricultural and Fishery Products (농수산물 유통용 포장상자 개선)

  • Park, Hyung-Woo;Ha, Young-Sun;Kim, Su-Il
    • Korean Journal of Food Science and Technology
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    • v.21 no.2
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    • pp.238-241
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    • 1989
  • Double wall corrugated paperboard box are almost used for package of agricultural and fishery products in Korea. Flaps of the double wall corrugated paperboard box are consist of the three linerboard and two corrugating medium. But these flaps which are not affected to the compression strength for storage and distribution results in the reasonable cost-up of the packed box. Compared the strengths and economical evaluations between double wall and single wall corrugated paperboard box results as follows. Compression strength of single wall box is higher 49.3% to 98.0% than that of the double wall corrugated paperboard box and its cost are down 5% to 8%. Effect of the cost down on the saving materials of flap and corrugating medium is 13.9%.

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The Effect of Dogmeat Eating on Sanitation and Food Waste Consumption (개고기 식용이 위생과 음식물 쓰레기 처리에 미치는 영향)

  • Ann, Yong-Geun
    • The Korean Journal of Food And Nutrition
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    • v.23 no.1
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    • pp.124-133
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    • 2010
  • The total number of the dogs bred in Korea as of 2007 was 1,917,709, and among them, 77%, 1,476,776 dogs were edible dogs. Dogmeat has been legalized edible as food from Choseon dynasty, Daehan imperial state, Japan-occupied era till the present Korea. Dogs had been included in the article 2, Enforcement Ordinance of Processing and Disposal Rule of Livestock and Its Products until the end of Jan. 1979, but it was crossed out by the Notification No 3,005(Feb. 1 1979 effective) of the Minister of Agriculture and Marine Products, and as a result, the obligation that dogs should be slaughtered at the slaughtering ground was defunct. Thus, the arbitrarily dog slaughtering was empowered. As a matter of fact, the new law was not legalized in order to ban dogs from being slaughtered. The waste amount of slaughtered edible dogs amounts to 7,282 tons annually, and most of its waste from the arbitrarily-slaughtered dog is being illegally dumped without proper management and supervision. Edible dogs defecate 292,509 tons(calculates urine as dung) annually, but it is sanitarily disposed according to the Law of Management and Use of Livestock's Dung and Urine which took effective from Sep. 2009. Annual sales amount of edible dogs comes to 590 billion won on the basis of the shipment at breeding ground, but after passing through various level of marketing, and being processed as Gaesoju, and Boshintang, it forms 4 trillion won market when it reaches customers. The amount of food waste in Korea in 2007 came to 5,274,944 tons, and 633 billion won was spent for its disposal cost. Korean edible dogs of 1,476,776 heads consumed 1,266,705 tons, the 24% of total food waste. Edible dogs are the most effective means to convert food waste into food for man, not entailing the cost of disposal. On the other hand, pet dog culture brought about disposal cost, and the 51,188 dogs were abandoned at 2007, while 7 billion won was spent for the protection, euthanasia of them and the disposal of their dead bodies.

Application of Environmental Management System Model for the Local Food Industry and the Analysis (로컬푸드산업의 환경경영시스템 모델 적용 분석)

  • Cho, Chang-Duk;Park, Dea-Woo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.11 no.2
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    • pp.233-247
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    • 2016
  • Local food industry has been spreading all over the world. Korea is also actively applying and developing local food industry. However, relatively high distribution cost in Korean agricultural market is hindering its further growth. Distribution cost has close relation with shipping distance. Raised distribution cost brings major impacts not only on quality and price of products but also on greenhouse gas(carbon dioxide) emissions. Therefore, it is necessary to find a solution for inefficient distribution system of the local food industry to reduce overall cost and greenhouse gas. In this study, we present a location selection model for local food regional center using Analytic Hierarchy Process. The location of local food regional hub center is decided based on expert opinions on five factors: accessibility, quality, population, size of area, and shipping distance. The relative importance of the five factors has been concluded as follows: quality (0.430) ${\gg}$ population (0.262) ${\gg}$ travel distance (0.201) ${\gg}$ accessibility (0.075) ${\gg}$ and area (0.033). We apply and analyze the environmental management system model for Local food industry to develop the regional hub center site selection criteria and to analyze the effects of greenhouse gas emissions in the local food industry. This study, by applying and analyzing the environmental management system of the local food industry, is believed to be a valuable asset for managing greenhouse gas emission in the local food industry. Also, the data will be used for the autonomous local food industry's direct sales stall management. Eventually, this study will contribute so greatly to the local food industry's competitiveness that even large distribution companies will give way for the local food industry.

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