• 한국조리학회지
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• 제3권
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• pp.165-179
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• 1997

Cost-volume-profit analysis shows the relationship between these factors. The figures expressed in a break-even chart can be used planning control and decision making. The relation ships can also be helpful in understanding how all costs must be covered in menu pricing. Involved in these relationship is the contribution to overhead and profit, or contribution ratio. This study used the food service operation of H hotel. Assumed the FC would be 10% of the High Volume, the VC would be 76% of the high volume. And in the CVP of individual meals, selected labor cost of the VC, assumed labor cost would be 35% of the volume.

• 대한약학회:학술대회논문집
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• 대한약학회 2003년도 Proceedings of the Convention of the Pharmaceutical Society of Korea Vol.1
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• pp.91-92
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• 2003

Virtually every state in US has adopted laws and regulations that mandate the generic substitution of brand-named prescription drugs in order to reduce sky-rocketing drug costs. In the late 1970s, many state governments began to recognize the need of generic substitution and requested Food and Drug Administration (FDA) to consult with this issue. FDA did consult which drugs were interchangeable each other based upon the available scientific and experimental evidences given to the agency along with New Drug Application (NDA) and Abbreviated New Drug Application (ANDA). (omitted)

• 대한지역사회영양학회지
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• 제17권5호
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• pp.623-636
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• 2012

Health Belief Model is a socio-psychological theory of decision making to individual health-related behaviors. This study was aimed to develop an effective education program for hypertension based on health belief model. The main factors of health belief model were investigated by focus group interview (FGI) with 23 hypertensive or prehypertensive subjects aged over fifty years. 'Perceived susceptibility' to hypertension was family history, neglect of health care, preference for salty food, broth of soup and stew. Lifelong medication, complications, and medical costs were reported as 'perceived severity' of hypertension. 'Perceived benefits' of hypertension management were decrease of medicinal dose, reduction of medical costs, and healthy eating habits of the family, while 'perceived barriers' were lack of palatability of low salt diet, convenience-oriented dietary habits, and limited choice of foods when eating out. Subjects mentioned TV health programs, public health center programs, and advice from doctors and family as 'cues to action' of hypertension management. These qualitative information provided basis for developing a nutrition education program for hypertension which could be implemented in the public health center. Eight week program was composed of understanding hypertension, risk factor management (eating habits, weight), low salt diet (principles, cooking), advanced management for healthy diet in 2 sessions, and summary. Each session was designed to alert the susceptibility and severity, to emphasize the benefits, and to reduce the barriers by providing dietary monitoring, practical advice, and action tips.

• 대한영양사협회학술지
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• 제2권2호
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• pp.123-140
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• 1996

The purpose of this study was to examine financial management practices in elementary school foodservices. Respondents were asked to provide information on demographics, operational characteristics, financial management activities(responsibility, importance and time demand). Data were collected from 106 elementary school foodservice using the mail questionnaire. The results were as follows 1. Time demand of 14 financial management activities was examined. The results of time-demand showed that most financial activities were performed about once per month. Reporting, inventory checking and production cost accounting were performed several times per week. 2. Major financial management activities performed by school dietitians were inventory checking, record keeping, production cost accounting, and foodservice operation planning. 3. Results of the importance rating of 14 financial management activities showed that the production cost accounting, budgeting, controlling meal costs, reporting the national treasury accounts, and inventory checking were rated as very important(4.00-4.49). Factor analysis was conducted on the importance ratings. Five activities were differentiated such as budgeting, record keeping, cost controlling, cost accounting, and reporting. The cost controlling task was identified at the most important one among them. 4. Important ratings for reporting were found to be significantly different by age, and years of experience. The younger and the less experienced were responded with higher scores on reporting. Analysis of variance for the importance scales by meal costs per one person, food cost percentage, labor cost percentage was conducted, but significant differences were not founded.

• 한국관광식음료학회지:관광식음료경영연구
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• 제9권
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• pp.131-161
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• 1998

None of us need to be reminded that these are exceedingly times. The evidence in all about us. Between rising costs and lowering prices, many businesses find profits being depressed almost to the vanishing point. The eating out food business is in just such a profit squeeze. Our ability to compete depends not only on our ability to control the price-cost picture, but to improve its kitchen product system. A kitchen product system is incomplete without a series of built-in improvement procedures. They must be a key part of the system. "improvement" means the continual betterment of all aspects of the operation-its personnel, products, sales, and its costs. These improvements create profits. This study is devoted to a discussion of the application of research methods and techniques to develop of modern kitchen system through the job standardization. Their use in executing other responsibilities related to the process of kitchen system improvement will also be seen. The steps of setting objectives, gathering data, analyzing and interpreting data, and arriving at solutions, conclusions, and/or recommendations are briefly out lined. The material presented emphasizes the need for an improved and systematic approach to the study of problems. It is also implied, of not stated, that the process should not become so mechanical that the principles of creativity are violated. The foregoing steps suggest a systematic approach to kitchen system improvement, finding solutions to problems, improving work methods, instituting changes, followting up on work related to the change. This study has been limited to the truly important points related to each step in the process, it will undoubtedly call to mind other factors for consideration, however, believe that the principles and approach suggested in this study will bring about better methods and improve kitchen operating results.g results.

• 품질경영학회지
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• 제52권1호
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• pp.23-42
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• 2024

Purpose: This study aims to investigate the impact of two types of information quality, which are platform-oriented information quality and customer-oriented information quality, on customers' decision-making processes in the Online to offline (O2O) platform environment. Grounded in the product brokering efficiency model, which encompasses screening cost, evaluation cost, and decision quality, a model framework was developed. Furthermore, this study explores how these decision-making processes affect customer loyalty. Methods: Given that food delivery apps are the most widely used O2O service in Korea, this study targeted users of these apps for data analysis. We conducted hypothesis testing through a purposive sampling methodology focusing on food delivery app users. A Partial Least Squares Structural Equation Modeling analysis was conducted to analyze the data. The data collection occurred via an online survey from October to December 2021, with a total of 212 respondents participating. Results: The results of this study revealed the significant role of information quality in helping customers' decision processes while using food delivery apps. Specifically, it was found that platform-oriented information positively influences decision quality, while customer-oriented information significantly affects both the reduction of evaluation cost and the enhancement of decision quality. Additionally, the study indicated that lower evaluation costs and higher decision quality lead to increased platform loyalty. However, a reduction in screening cost did not have a significant impact on platform loyalty. Conclusion: While previous studies have overlooked the existence of two sides, service provider and user, in a platform, this research holds significance in its analysis of how information quality impacts loyalty by utilizing the two kinds of information quality. Practitioners can enhance customer loyalty to the platform by enriching customer-oriented information, thereby reducing customers' evaluation costs and encouraging more loyal usage of the platform.

• 한국식품영양과학회:학술대회논문집
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• 한국식품영양과학회 2004년도 Annual Meeting and International Symposium
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• pp.203-208
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• 2004

The Family of Man was a 1955 photographic exhibition that depicted normal people in all walks of life from around the world. The viewer was visually confronted with the similarity of all people. The people of the world are now facing common health challenges as a result of changing lifestyles and increasing healthcare costs. Dietary supplements have the potential to be part of the solution. Dietary supplementation with antioxidant vitamins may be the most effective intervention for preventing the onset of Alzheimer's disease in the rapidly expanding elderly population - and at a very low cost. AIDS is devastating much of the developing world, where few resources are available to treat it victims. Inexpensive multivitamin sup-plements have been demonstrated to slow the progression of AIDS, reduce the death rate, reduce AIDS-related morbidity, improve T cell counts, and reduce viral loads. Careful economic analysis demonstrate that calcium and folic acid supplementation could reduce healthcare costs in the USA by $13.9 billion and $1.3 billion, respectively. Most supplements with therapeutic potential have not been subjected to sufficiently rigorous research to permit unqualified public health recommendations. Carefully directed research is needed to identify the supplements with the greatest potential and to verify their safety and efficacy.

• 대한영양사협회학술지
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• 제20권1호
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• pp.50-62
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• 2014

The purpose of this study was to investigate the food service status of community child care centers in Busan. A survey was conducted from November 1, 2012 to November 30, 2012 using questionnaires. Overall, 66.7% of the community child care centers had a separate dining room. The satisfaction score of the kitchen facility was 4.32 and the satisfaction degree of the dining place was 3.95. Most of the community child care centers were not managed by professionals and the food service was in a relatively poor status. In 61.3% of the community child care centers, the director of the center purchased the foodstuffs. In addition, approximately 72% of the child care centers directly purchased foodstuffs. When preparing meals, nutrition (73.0%), cost (13.5%), and preference (4.5%) were considered as the important factors for respondents. Overall, there were demands for increasing meal costs and improving the food service facilities. In addition, a higher degree of hygiene management resulted in a higher degree of satisfaction from children. Therefore, to improve food service performance at community child care centers, food services should be assisted by professionals and the person in charge of foodservices should be educated food service management.

• 한국생활과학회지
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• 제5권2호
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• pp.173-186
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• 1996

The purpose of this study was to investigate consumers' utilization and satisfaction of the current food labeling system, their awareness of the nutrition labeling and its necessity, and their acceptance of the future enforcement of nutrition labeling. Questionnaires were distributed to 500 adult female consumers in Northern area of Kyonggi-do. Out of 402 questionnaires collected 358(89.1%) were analyzed using SAS computer program. The findings of this study were as follow: First, in the aspects of consumers' utilization and satisfaction of the current food labeling system, although they payed much attention to the food labels when they purchased food goods, the degree of their satisfaction in food labels was low. Among items in food labels they payed more attention to the expiration date, the date of production, and the name of manufacturer. However, the current food labeling system does not offer sufficient and reliable informations to consumers. Second, in the awareness of nutrition labeling and its necessity, majority of consumers appeared not to have seen the nutrition labeling in food products either domestic or imported. However, 93% of respondents answered that nutrition labeling is necessary. Third, in terms of the consumers' acceptance of enforcement of nutrition labeling, they were affirmative in bearing the increased costs, and their expectation to the beneficial effects of enforcement of nutrition labeling was stronger than worrying about the disadvantages or side effects of it.

• 식품과학과 산업
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• 제55권1호
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• pp.74-94
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• 2022

With the discovery of metabolic mechanisms of alcohol fermentation and acetic acid fermentation in the 1800s and 1900s, the history of traditional vinegar became a turning point for changing to the history of science and technology. Since then, innovation in vinegar production has occurred, and the era of full-scale mass industrialization has opened. The most modern method, submerged fermentation, has improved the vinegar production process to produce much higher quality vinegar and provide vinegar with high productivity and quality uniformity. Innovative research for vinegar production is underway as various approaches have been developed to increase fermentation efficiency, reduce costs, and shorten fermentation time due to the trend of combining existing technologies and advanced technologies. Now that the development of the vinegar industry is currently focused on vinegar engineering, multidisciplinary approaches in various fields such as microbiology, chemistry, food technology, process engineering, and molecular biology are needed.