• 제목/요약/키워드: contract-managed school foodservices

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중.고등학교 급식비용 분석과 효율적 재무관리체계를 위한 연구 (A Study on Cost Analyses and an Efficient Financial Management in Self-Operated and Contract-Managed Secondary School Foodservices)

  • 곽동경;장혜자;이나영
    • Journal of Nutrition and Health
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    • 제36권10호
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    • pp.1083-1093
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    • 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.

부산지역 학교급식의 이벤트 실시 현황 (A Study on Special Events at School Foodservice Operations in the Busan Area)

  • 이경아
    • 대한영양사협회학술지
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    • 제14권2호
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    • pp.152-165
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    • 2008
  • The purpose of this study was to investigate the status of implementing special events within school foodservice operations. A total of 359 questionnaires were distributed to dietitians employed at school foodservice operations in Busan from July 1 to 31, 2006 (response rate: 93%). The results indicated that approximately half of the respondents (47.7%) did not implement special events. The types of special events that foodservice operations had most frequently implemented were 'traditional festival day events' (19.0%), 'subdivisions of the season events' (18.3), 'seasonal events' (17.1%), 'school events' (13.0%), 'single day events' (10.2%). According to the dietitians' characteristics, older dietitians implemented 'healthy food events' more frequently than younger dietitians. 'Traditional festival day events' (p<0.05) and 'subdivisions of the season events' (p<0.01) were more frequently implemented in independently managed foodservices than in contract operations. On the other hand, 'international food events', 'gift events', and 'healthy food events' were more frequently implemented in contract foodservices than in independent operations (p<0.001). Dietitians from elementary and middle schools implemented 'winter solstice', 'midsummer', 'children's day', and 'school foodservice day' events more frequently, whereas dietitians from high schools implemented 'midsummer', 'Valentine's day', and 'teacher's day' events more frequently. Most dietitians (94%) had never received education or training for special event marketing previously. Therefore, these results suggest there may be a need to develop educational programs on special event marketing for dietitians.

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단체급식소의 기구등의 살균소독제 사용실태 조사 (Survey on Practical use of Sanitizers and Disinfectants on Food Utensils in Institutional Foodservice)

  • 이유시;이성희;류경;김용수;김형일;최현철;전대훈;이영자;하상도
    • 한국식품위생안전성학회지
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    • 제22권4호
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    • pp.338-345
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    • 2007
  • 본 연구는 서울지역 학교(위탁, 직영)와 산업체의 단체급식소 125개소를 대상으로 살균소독제 사용자 인식도, 세척제 사용실태, 살균소독제의 사용실태 및 관리여부에 대하여 설문조사를 실시하였으며, 기구 등의 살균소독제 사용 문제점을 파악하고 올바른 사용방법과 개선방안을 제시하여 바람직한 단체급식 기구 등의 살균소독제 사용의 기초자료를 제공하고자 한다. 기구 등의 살균소독제 한시적 인정제도 인식 여부는 학교(위탁) 75%, 학교(직영) 81.8%,산업체급식 50%으로 대부분 알고 있는 것으로 나타났다. 세척과 살균소독의 실시순서는 학교(위탁) 98.6%, 학교(직영) 84.4%, 산업체급식 90%가 세척 후 살균소독을 실시하는 것으로 나타났다. 살균소독제 선택 시 중요 요소로는 학교위탁, 학교직영, 산업체급식에서 살균력(38.6%, 28.6%, 38.9%)과 안전성(독성)(32.6%, 46.1%, 33.3%)이 가장 큰 요인으로 조사되었다. 살균소독지침서는 학교위탁 급식 64.8%, 학교직영급식 52%, 산업체급식 73.7%에서 다양하게 소지하고 있었다. 쉽고 실용적인 살균소독 지침서가 개발된다면 지침서대로 실행할 의사가 있는지 여부는 학교위탁급식 92.7%, 학교직영급식 80%, 산업체급식 68.4%에서 높은 것으로 나타났다. 기구 등의 살균소독제 사용에 대해 인식하고 있었지만 살균소독제의 1일 평균 사용량이 50 L로 나타나 하루 사용량의 빈도수가 매우 낮았고, 수질(경우, 연수) 및 물의 온도를 고려하지 않은 채 사용하며 살균력이 낮은 알코올계를 가장 많이 사용하는 것으로 조사되었다. 지침서의 절차가 어렵고 복잡하며, 내용을 작업 환경에 적용하기 어려워 쉽고 실용적인 살균소독 지침서가 개발된다면 실행할 의사가 있는 것으로 나타났다. 올바른 살균소독제 사용방법으로는 제품의 사용방법에 대해 정확히 숙지하여 사용해야 하고, 반드시 세척 후 살균소독을 하여 세척과 살균을 별도로 실시해야 하며, 사용 기구의 재질별, 식품별, 작업 종류별을 고려하여 살균소독제를 선택하여 사용하도록 해야 한다. 따라서 살균소독제에 대한 특징 및 사용 방법 등의 살균소독법이 제시되어 있는 사용지침서를 개발하여 단체급식소에서 위생적이고 안전성이 확보될 수 있어야 할 것으로 사료된다.

급식 대상 유형과 위탁급식전문업체 규모별 고객 만족도에 영향을 미치는 서비스 품질 속성의 규명 (Identifying the Effect of Service Quality Attributes on an Overall Customer Satisfaction by the Foodservice Type and the Contract Management Company(CMC) Scale)

  • 박문경
    • 대한영양사협회학술지
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    • 제13권2호
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    • pp.138-156
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    • 2007
  • The purposes of this study were to a) measure the service quality attributes of foodservice type such as school foodservice, hospital foodservice and business & industry(B&I) foodservice, managed by contract management company(CMC), b) compare with service quality attributes by CMC scale, c) analyze overall customer satisfaction(CS) by the foodservice type and the CMC scale, and d) identify the effect of service quality attributes on an overall CS by the foodservice type and the CMC scale. The questionnaires were handed out to 6,620 customers of 207 school, 38 hospital, and 86 B&I foodservices in 108 CMCs. The statistical data analysis was completed using SPSS Win(ver 12.0) for descriptive analysis, t-test, reliability analysis, and multiple linear regression analysis. From an analysis on service quality attributes, 'proper arrangement of table and chair at hall distribution(3.53)', 'operation of nutrition education(3.50)' were highly perceived to student, 'correctable serving(4.08)', 'serve at fixed distribution time(4.08)', 'kindness of serving employee(4.04)' were highly perceived to patient, 'employee's kindness(3.84)' were highly perceived to customer of B&I. In comparison of service quality attributes by CMC scale, most scores of large enterprise(LE) were significantly higher than small and medium sized enterprise(SME) in school foodservice, hospital foodservice and B&I foodservice. Overall CS levels were 3.53 out of a maximum 5 on B&I, 3.46 on school, and 3.44 on hospital and were evaluated differently CS score by CMC scale. Finally, regression results for the effects of service quality attributes on overall CS by each of foodservice type were identified significantly different service quality attributes by foodservice type such as school, hospital, B&I(p<.001) and by CMC scale. For considering the goal of enterprise on profit-making through CS and the needs of customer on CS at moment of truth(MOT), the findings should be applied to the CMC and the foodservice industry.

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위탁급식전문업체 지적자본 측정도구의 운용시험 평가 (Practical Evaluation of Intellectual Capital (IC) Measurement Tool for Contract Foodservice Management Company)

  • 박문경;양일선
    • Journal of Nutrition and Health
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    • 제38권10호
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    • pp.880-894
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    • 2005
  • The purposes of this study were to a) measure the IC identified of CFMC (contract foodservice management company) ,b) examine IC circumstance of CFMC, c) evaluate practically IC measurement tool of CFMC, and d) present information for selecting an adequate CFMC to clients. The questionnaires of IC measurement were handed out to 108 CFMCs, there composing of main office employees, foodservice managers, customers, and clients of 207 school,38 hospital, and 86 husiness/industry foodservices. The statistical data analysis was completed using SPSS Win (ver 12.0) for descriptive analysis, t-test, Mann-Whitney U test. First, CFMCs had operational experience for an average of 8 years and 8 months, and served an average of 38,540 meals a day. Most of the respondent companies specialized in the school foodservice field and managed an average of 66 clients for the contract period of 2 years and 3 months. Second, the respondent companies had gotten a score of 77.78 points for the total average, 77.7 points in the large enterprise group and 78.1 points in the small and medium-sized enterprise group. Therefore, the minimum number of points for the accrediting license on Qualification is suggested to be over 70 out of a 100 point scale; this study would be serve as reference for the certification license on qualification. On the level of evaluation category, the scores were 14.15 to 20 points on $\ulcorner$finance$\urcorner$, 19.24 to 25 points on $\ulcorner$customer$\urcorner$, 19.33 to 25 points on $\ulcorner$process$\urcorner$, 14.31 to 20 points on $\ulcorner$human resource$\urcorner$, and 8.6 to 10 point on $\ulcorner$renewal and development$\urcorner$ . $\ulcorner$Renewal and development$\urcorner$ and $\ulcorner$customer focus$\urcorner$ received better grades than other evaluation categories. Third, $\ulcorner$Finance$\urcorner$ indicated similar distribution overall. Small and medium-sized companies had lower grades than large companies on 'market ability' of $\ulcorner$customer$\urcorner$ , but, clients of small and medium-sized companies had higher grade for 'client satisfaction' than large companies. Most of the companies supported 'infrastructure support for foodservice operation' of $\ulcorner$process$\urcorner$ by the main office of CFMCs, but, the branch chain offices of CFMCs were not applied efficiently. Large companies made more effort to improve the 'employee ability' of $\ulcorner$human focus$\urcorner$ than small and medium-sized CFMC. The 'research and development cost' of $\ulcorner$renewal and development$\urcorner$ was increased compared to the previous year. In conclusion, if CFMCs were to perform self-evaluation and a routine checkups by utilizing CFMC's IC measuring tool, improvements in CFMC operational capacities as well as foodservice quality can be noted. (Korean J Nutrition 38(10)'880$\sim$894,2005)

위탁급식전문업체, 고객사, 고객 측면에서 위탁급식업의 지적자본 지표간 인과관계 분석을 통한 다자간 활용도 탐색 (Directional Analysis on Intellectual Capital Indicators of Contract Foodservice Management Company in the Viewpoint of Contractor, Client, and Customer)

  • 박문경;양일선
    • Journal of Nutrition and Health
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    • 제38권9호
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    • pp.765-776
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    • 2005
  • The purposes of this study were to a) examine IC (intellectual capital) circumstance of CFMC (contract foodservice management company), b) identify the correlation between IC of CFMC, c) analyze the cause and effect of IC in the viewpoint of contractor, client, and customer. The questionnaires of IC measurement were handed out to 108 CfHCs, there composing of main office employees, foodservice managers, customers, and clients of 207 school, 38 hospital, and 86 business/industry foodservices. The statistical data analysis was completed using SPSS Win (ver 12.0) for descriptive analysis, correlation analysis, simple linear regression analysis. First, CFMCs had operational experience for an average of 8 years and 8 months, and served an average of 38,540 meals a day. Most of the respondent companies operated 'food supply/distribution($50\%$)', 'catering ($46.7\%$)', and restaurant business ($43.3\%$)' except for institutional foodservice and managed an average of 66 clients for the contract period of 2 years and 3 months. Second, there was positive correlation between $\ulcorner$sales of foodservice$\lrcorner$ and 'market ability', $\ulcorner$client satisfaction$\lrcorner$ and necessary intellectual capital for managing branch/chain foodservice office, and $\ulcorner$customer satisfaction$\lrcorner$ and $\ulcorner$renewal and development$\lrcorner$, 'market ability', 'infrastructure support for foodservice operation', 'employee satisfaction', respectively. Finally, the result of the cause and effect analysis on CFMCs, clients, and customers was positively influenced by 'client satisfaction' with 'customer satisfaction', 'infrastructure support for foodservice operation' and 'customer satisfaction' with 'employee satisfaction', and 'infrastructure support for foodservice operation'. In conclusion, if CFMCs were to perform a routine checkups by utilizing CFMC's IC measuring tool, improvements in CFMC operational capacities as well as foodservice quality can be noted. Additionally, CFMCS can satisfy their client-customer relationship by employing internal marketing thechniques for employee, a more efficient infrastructure support system, and construc tive infrastructure utilization. Therefore, CFMCs can show significant improvement in their sales and foodservice quali-ty though continuous maintenance of the client and customer satisfaction.

부산지역 학교급식 영양사의 이벤트 마케팅에 대한 중요도와 수행도 평가 (Evaluation of Importance and Performance by Dietitians about Events Marketing at School Foodservice Operations in Busan)

  • 이경아
    • 한국식품영양과학회지
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    • 제38권12호
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    • pp.1794-1800
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    • 2009
  • 본 연구는 학교급식의 고객만족을 위한 이벤트 마케팅의 기초자료를 제공하고자 부산지역 초-중-고등학교의 영양사 359명을 대상으로 이벤트 마케팅 실시에 대한 중요도 및 수행도, 수행효과, 애로사항 및 개선필요사항 등을 조사하였다. 조사대상자의 근무유형은 초등학교 46.2%, 중학교30.4%, 고등학교 23.4%였으며, 급식소 운영형태는 직영이 76.1%, 위탁이 23.9%로 나타났다. 학교급식 이벤트 마케팅의 중요도와 수행도에 대한 IPA 분석 결과, 중요도는 5점만점에 평균 3.39점, 수행도는 평균 2.78점으로 중요하게 생각하는데 비해 수행도가 낮은 것으로 조사되었으며 중요하게 생각하여 잘 수행하고 있는 이벤트는 계절-명절-절기-환경-학교행사-기념일 이벤트로 나타났다. 초-중-고등학 교별로 살펴본 결과, 초-고등학교의 수행도가 중학교에 비해 유의적(p<0.01)으로 높았다. 특히 중요도는 초등학교에서는 절기, 고등학교에서는 경품과 홍보 이벤트가, 수행도는 초등학교에서는 명절과 절기, 고등학교에서는 세계요리-경품-홍보 이벤트가 유의적(p<0.01)으로 높았다. 운영형태별로 살펴본 결과, 직영 급식소에 비해 위탁 급식소의 수행도가 유의적(p<0.01)으로 높았으며, 특히 중요도는 위탁에서는 학교행사와 건강 이벤트가, 수행도는 직영에서는 절기, 위탁에서는 세계요리?경품?건강 이벤트가 유의적(p<0.01)으로 높았다. 이벤트 실시 효과는 고객만족도 증가와 신뢰도(노력하고 있음을 인정) 증가 순이었다. 이벤트 수행의 애로사항으로 내부요인은 부족한 인력, 예산의 어려움, 이벤트진행 전문성 순으로 나타났으며, 외부요인은 열악한 급식시설, 낮은 식단가, 급식형태의 순으로 조사되었다. 이벤트 수행을 위한 필요개선사항은 충분한 예산과 급식인력, 급식시설개선 순으로 조사되었다. 이상의 연구 결과에서, 학교급식 영양사들은 이벤트 마케팅 실시에 대해 중요하게 생각하는데 비해 수행도가 낮은 것으로 나타났는데, 학교급식에 대한 선택권이 부족한 학생고객들에 대한 배려와 서비스 제공에 적극 노력하고 외식의 기회가 빈번해짐에 따라 입맛이 다양화되고 고급화된 학생 고객군의 급식만족도를 높이기 위한 전략의 하나로 이벤트 실시에 대해 중요하게 생각하는 것에서 나아가 좀 더 적극적으로 이벤트 실시를 계획하여 수행하는 노력이 요구된다. 특히 초등학교에 비해 이벤트 마케팅 수행도가 낮게 나타난 중학교와 고등학교에서 좀 더 적극적이고 새롭고 다양한 이벤트 실시로 감수성이 예민한 청소년들의 호기심을 자극하고 학업으로 인한 스트레스를 해소하는 즐거움을 줌으로써 학생 고객들과의 관계지행성을 높여 급식만족도를 높일 수 있도록 해야 한다. 그러나 학교급식 고객인 학생들은 인원이 많은 단체급식의 식당에서 시행되는 이벤트에 대해서 호텔이나 패밀리레스토랑과 같은 전문성을 기대하기보다는 맛있고 다양한 메뉴의 음식을 배식원들로부터 친절하게 배식받기를 기대하므로 다수의 인력을 필요로 하거나 과도한 예산을 필요로 하는 이벤트와 같은 양적인 행사진행을 계획하여 고객들이 가장 중요하게 생각하는 부분을 놓치는 실수를 범하지 말고 다양하고 신선한 메뉴를 맛있게 조리하여 진심으로 환대하는 마음으로 서비스를 제공하는 질적으로 충실한 이벤트 계획에 힘쓰는 것이 필요하다고 생각된다.