• 대한영양사협회학술지
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• 제4권2호
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• pp.245-253
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• 1998

In this study, the food cost for the urban worker's living expenses was estimated for the Korea Labor Union. The urban workers living expenses are minimum of healthy and decency level expenses with allowances for minimum quality of life. Thus, the food cost should be enough for purchasing proper kinds and amount of foods which can supply sufficient nutrient to maintain health and which should reflect current food consumption patterns. To estimate the food cost, the Korean Recommended Dietary Allowances was used to calculate the amount of nutrients which should be supplied. The National nutrition survey and the Food balance sheet, were used to estimate the current consumption patterns for the kind and amount of food. To estimate price for each food item, the market survey was executed in six large cities. Also, to verify the estimated food cost, actual food costs were surveyed. For 5 kinds of model household, dietary allowances were calculated for the each nutrient. Using the Korean food guides, the number of serving for each food group were decided for the model households. In each food group, the amount and kind of foods were decided by the current food consumption pattern. The kind and amount of food were adjusted by the amount of calculated nutrient. When the amount of nutrient was between 90% and 110% of the recommended dietary intake, it was accepted. With these amount and kinds of foods, the food cost were calculated using the market survey. Considering extra expenses for the eating-out and processed foods, extra expenses are added. As a results, for single person family, the estimated food cost was 149,210won per month. For two, three, four and five person family, the estimated food costs were 245,179won, 381,182won, 501,669won and 687,980won per month, respectively. The estimated food cost were lower in the single and two person family than the actual food cost by the survey. The cost for eating-out gave major differences. In the future, to estimate food cost, the food consumption patterns for the different kind of household, sex and age should be studied carefully. Also, the pattern of eating-out should by analyzed.

• Nutrition Research and Practice
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• 제9권4호
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• pp.400-403
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• 2015

BACKGROUND/OBJECTIVES: By the year 2050, thirty-eight percent of the Korean population will be over the age of 65. Health care costs for Koreans over age 65 reached 15.4 trillion Korean won in 2011, accounting for a third of the total health care costs for the population. Chronic degenerative diseases, including coronary heart disease (CHD), drive long-term health care costs at an alarming annual rate. In the elderly population, loss of independence is one of the main reasons for this increase in health care costs. Korean heath policies place a high priority on the prevention of CHD because it is a major cause of morbidity and mortality. SUBJECTS/METHODS: This evidence-based study aims to the estimate potential health care cost savings resulting from the daily intake of omega-3 fatty acid supplementation. Potential cost savings associated with a reduced risk of CHD and the medical costs potentially avoided through risk reduction, including hospitalizations and physician services, were estimated using a Congressional Budget Office cost accounting methodology. RESULTS: The estimate of the seven-year (2005-2011) net savings in medical costs resulting from a reduction in the incidence of CHD among the elderly population through the daily use of omega-3 fatty acids was approximately 210 billion Korean won. Approximately 92,997 hospitalizations due to CHD could be avoided over the seven years. CONCLUSIONS: Our findings suggest that omega-3 supplementation in older individuals may yield substantial cost-savings by reducing the risk of CHD. It should be noted that additional health and cost benefits need to be revisited and re-evaluated as more is known about possible data sources or as new data become available.

• International Journal of Internet, Broadcasting and Communication
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• 제13권1호
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• pp.194-200
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• 2021

This study proposes a plan to construct an integrated platform that reduces manufacturing costs and efficiently produce by integrating the systems of main producers, production subcontractors, and raw material subcontractors for the production of food packaging containers. The production plan of food packaging containers and raw materials is established in real time between the main producers, production subcontractors, and raw material subcontractors in consideration of the demand characteristics of each product. It establishes basic information that all processes from the production planning stage to the forwarding stage of the product are linked to each other. The progress of each producer of interlinked processes is shared in real-time to improve productivity and quality of food packaging containers and raw materials and reduce manufacturing costs. By monitoring the system of the main producer and the production subcontractor in real time, the production of food packaging containers is performed in a timely manner, thereby improving productivity. The application of the plan-do-check-action (PDCA) process, which includes planning, execution, evaluation and improvement in the production operation processes of the main producer, production subcontractor and raw material subcontractor, enables improved production compliance rate. The contents of the main producers, production subcontractors, and raw material subcontractors are managed in real time, then a converged production management system is established through the platform proposed in this study to ensure timely supply and demand of raw materials without delay in ordering.

• 가정과삶의질연구
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• 제33권5호
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• pp.1-24
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• 2015

The purpose of this study was to investigate the effects of Engel coefficient, Angel coefficient and Schwabe index influencing Household head's life satisfaction. For this study, the data from the 8th analysis of the 2013 Korea Welfare Panel Survey conducted by Korea Institute for Health and Social Affairs were used. For the sample, 903 male Household heads with children under the age of 18, were selected. For statistical analysis, SPSS program (Ver. 21.0) was used. And for statistical methods, frequency and percentile, mean and standard deviation, Pearson's correlation, one way analysis of variance, Duncan's multiple range tests, multiple regression analysis were used. The findings are as follows. First, as a results of analyzing the food costs, education costs and housing costs depending on Income Quintile, the food costs and education costs in the 5th Income Quintile compared with other Income Quintile, were highest. Also, the highest housing cost was in the 2nd Income Quintile, while the least housing cost was in the 1st Income Quintile. Second, by analyzing the differences of Engel coefficient, Angel coefficient and Schwabe index according to Income Quintile, the results show that Engel coefficient and Schwabe index decreases as Income Quintile increases, and Angel coefficient increases as Income Quintile becomes higher. Third, the level of HH's life satisfaction according to Income Quintile, 1st Income Quintile, 2nd Income Quintile, 4th Income Quintile, 3rd Income Quintile, 5th Income Quintile in order, increased. Fourth, as the result of analyzing the influence of Variables related to household and demographics about Engel coefficient, Angel coefficient and Schwabe index, it was shown that the variables effecting Engel coefficient, Angel coefficient, and Schwabe index are age, occupations, Number of workers, House ownership, Income Quintile. Fifth, As a result of analyzing the Variables effecting life satisfaction, especially while Schwabe index is not that significant, Engel coefficient and Angel coefficient are shown to have a significant influence. Therefore, the influence of Food costs and education costs can be confirmed.

• 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.

• 동아시아식생활학회지
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• 제18권1호
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• pp.149-157
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• 2008

This study examined the cost consciousness, food materials satisfaction, job satisfaction, and degree of food materials management of chefs, as a means to increase food materials management efficiency in hotel restaurants and to make suggestions, for efficiently reducing food material costs, Chefs from eleven 5-star hotels and one exceptional-grade restaurant in Seoul were asked to fill out a questionnaire for sampling. A total of 350 questionnaires were distributed and 334 were returned (95.4% return rate). The characteristics of the respondents were examined by population statistics analysis, and the chefs' cost consciousness, food materials satisfaction, and job satisfaction were examined by descriptive statistics after reliability and propriety analyses. The degree of cost consciousness in the respondents was very high and this degree of consciousness proved to have a partially significant impact on the degree of food materials management. That is when the chefs were more conscious about cost, the degree of food materials management was high. This implies that food materials satisfaction can be enhanced by enhancing the degree of food materials management. Job satisfaction also had a partially significant, influence on the degree of food materials management. Therefore, it is necessary to maintain consistency in the quality and inspection of food materials, provide related information, enhance the satisfaction level for standards of food materials and improve policies for welfare and career after retirement in order to enhance the job satisfaction of chefs and subsequently reduce costs in relation to the level of food materials management.

• 한국식품조리과학회지
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• 제23권1호통권97호
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• pp.90-98
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• 2007

The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

• Nutrition Research and Practice
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• 제13권2호
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• pp.134-140
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• 2019

BACKGROUND/OBJECTIVES: Excessive sugar consumption may increase the risk for development of several diseases. Although average dietary sugar intake of Koreans is within the recommended level, an increasing trend has been found in all age groups. This study aimed to evaluate the population attributable fractions (PAF) to dietary sugar for disease and death in Korea, and to estimate the socioeconomic effects of a reduction in dietary sugar. MATERIALS/METHODS: The prevalence of sugar-sweetened beverages (SSB) overconsumption (${\geq}20g$ of sugar from beverages) was analyzed using the Korean National Health and Nutrition Examination Survey 2015. Disease-specific relative risks of excessive SSB consumption were obtained through reviewing previous studies. Using the prevalence of SSB overconsumption and each relative risk, PAFs for morbidity and mortality were calculated. Socioeconomic costs of diseases and death attributable to SSB overconsumption were estimated by using representative data on national medical expenditures, health insurance statistics, employment information, and previous reports. RESULTS: Disease-specific PAF to SSB consumption ranged from 3.11% for stroke to 9.05% for obesity and dental caries, respectively. Costs from disease caused by SSB overconsumption was estimated at 594 billion won in 2015. About 39 billion won was estimated to be from SSB consumption-related deaths, and a total of 633 billion won was predicted to have been saved through preventing SSB overconsumption. CONCLUSIONS: Sugars overconsumption causes considerable public burdens, although the cost estimates do not include any informal expenditure. Information on these socioeconomic effects helps both health professionals and policy makers to create and to implement programs for reducing sugar consumption.

• 대한지역사회영양학회지
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• 제7권6호
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• pp.863-871
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• 2002

To compare the costs incurred by infant feeding between mothers who breastfed their infants and those who fed them infant formula, a questionnaire survey was carried out to 136 mothers living in Seoul, Cheongju and Chungju who breastfed and 199 mothers who formula-fed their infants. The cost of formula-feeding was estimated based on the expenditures for formula and feeding apparatus, and the time needed to wash bottles and prepare formula. The cost of breastfeeding was estimated based on the expenditures for food for the additional nutritional intake of these mothers. The mean cost of formula-feeding was ￦ 1,870,125 during the first year of the baby＇s life. The food cost for the additional nutritional intake of the breastfeeding mothers was ￦ 203.004 per year. The extra medical cost for respiratory illnesses in the formula-fed group compared to the breastfed group was W 62,920 because the formula-fed infants required medical attention for respiratory illnesses more often than the breast-fed infants. Therefore, breastfeeding could save ￦ 1,730,041 during the first year of an infant＇s life. We may have underestimated the cost savings from breastfeeding because we did not take into account the potentially decreased costs of fertility control and the health benefits for mothers. as well as the decreased usage of water and gas. Analyses showed that breastfeeding is not only nutritionally advantageous, but also economically advantageous for families and society.

• 한국식생활문화학회지
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• 제27권1호
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• pp.19-29
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• 2012

The purpose of this study was to understand interrelationships among switching costs, customer satisfaction, and switching intent in a family restaurant. Based on a total of 427 customers obtained from empirical research, this study reviewed the reliability and fitness of the research model and verified a total of five hypotheses using the Amos program. The hypothesized relationships in the model were tested simultaneously by using a structural equation model (SEM). The proposed model provided an adequate fit to the data, ${\chi}^2$=137.881 (df=50); p< .001; CMIN/df 2.758; GFI= .947; AGFI= .919, NFI= .965; IFI= .978; TLI= .970; CFI= .978; RMR= .047; RMSEA= .064. The results showed that switching cost (${\beta}$= .123) in a family restaurant had a positive (+) influence upon customer satisfaction. Further, switching cost had a significantly negative (-) effect on switching intent (${\beta}$= -.414). In addition, there were moderating effects related to customer knowledge and variety seeking orientation in terms of the causal relationships between switching costs, customer satisfaction, and switching intent. Limitations and future research directions are also discussed.