• Title/Summary/Keyword: meal cost

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Analysis of Operational Meal Costs and Operator Perception of Optimal Price through an Application of the Price Sensitivity Measurement (PSM) Technique by the Size of Kindergartens (서울시 유치원 규모별 급식비 운영실태 및 PSM 분석을 활용한 적정 급식비 인식분석)

  • Park, Moon-kyung;Shin, Seoyoung;Kim, Hyeyoung;Lee, Jinyoung;Kim, Yoonji
    • Journal of the Korean Society of Food Culture
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    • v.37 no.4
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    • pp.335-344
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    • 2022
  • The study was aimed to investigate the operational meal costs by kindergarten size in Seoul and to analyze recognition for optimal meal prices. A survey (31.6% recovery rate) was conducted on all kindergartens (779 kindergartens) in Seoul on April 2021 using descriptive analysis, t-test, and dispersion method. A price sensitivity measurement (psm) method was used to determine optimal meal prices. Result showed an average food cost for kindergartens of 2,647 won, an average labor cost of 605 won, an average operating cost of 146 won, and the total meal cost of 3,506 won. Total meal cost decreased with increasing kindergarten size (p<0.001). On the other hand, kindergartens with more students decreased the ratio of food cost to total meal cost, and operating cost and labor costs (p<0.001) increased. The optimal price of kindergarten operators' meal cost (OPP) was KRW 3,673. Furthermore, the analysis showed the sensitivity of operators' meal costs to kindergarten size was insignificant.

Income Statement Analysis and Developing the Guidelines of Meal-pricing and Facilities Investment Cost in Contract-Managed High School Foodservice in Seoul (서울시내 고등학교 위탁급식의 재무성과 분석을 통한 급식비 및 투자비의 적정 수준 산정)

  • 양일선;현성원;김현아;신서영;조미나;박수연;차진아;이보숙
    • Journal of Nutrition and Health
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    • v.36 no.5
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    • pp.528-535
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    • 2003
  • The purposes of this study were: 1) to investigate the operational and financial characteristics of contract-managed high school food services in Seoul, 2) to analyze the financial performance of high school food services 3) to develop guidelines for meal pricing and facilities investment costs. From Oct to Nov 2001, questionnaires were mailed to 249 high schools that were managed by contract food service companies. A 40.2% response rate was recorded. The results of this study were as follows: 1. Student enrollment in high schools run by contract-managed food services was 1,518, with a 68.5% participation rate in the school lunch program. The average meal price was 2,141 won. 2. Based on the income statement analysis, average total sales were 410,440,504 won and average net profit was 16,098,558 won. 3. The optimum food cost per meal was 1,200-1,300 won per meal, calculating using the methods of conversion factor, RDA (Recommended Daily Allowance), and nutrient exchange unit. 4. Guidelines for meal pricing were developed using the modified actual pricing method based on facilities investment cost, number of meals and food cost. The ratio of labor cost, general management expenses and ordinary profit were adopted from the schools with liability. The food cost, depreciation and interest cost were calculated based on unit meal. 5. The guideline for facilities investment was developed based on the number of meals, meal price and food cost. The guideline included the maximum facilities investment cost paid by the contract food service management company. (Korean J Nutrition 36(5): 528∼535, 2003)

The Comparative Analysis of the Present and Expected Level on Meal-Price and Facilities Investment Cost Perceived by Foodservice Managers of Contract-Managed Highschools in Seoul (서울시내 고등학교 위탁급식의 급식비와 투자비의 실태 및 위탁업체의 기대수준 비교 분석)

  • Bae, Hwan-Mee;Kim, Hyun-Ah;Shin, Seo-Young;Jo, Mi-Na;Park, Su-Yeon;Cha, Jin-A;Yi, Bo-Sook;Yang, Il-Sun
    • Journal of the Korean Society of Food Culture
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    • v.17 no.5
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    • pp.578-583
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    • 2002
  • The purposes of this study were to a) find out the operational characteristics of the contract-managed highschool foodservice in Seoul, b) investigate the expected level of meal-price and facilities investment cost perceived by contract-managed highschool foodservice managers c) compare the present level and expected level of meal-price and facilities investment cost. From October 12 to November 13 in 2001, the questionnaires were mailed to 249 high schools which was managed by contract foodservice company with respondent rate 40.2%. Data were analyzed using SPSS Win(10.0) for descriptive analysis and one group paired t-test. The results of this study were as follows ; 1. The student enrollment of highschools run by contract-managed foodservice was 1,243 with 72.6% participation rate of school lunch program. The average meal-price was 2,138 won. The average annual period of school foodservice operation was 156.78 days per year. The average contracting period was about 3 years. 2. The average cost concerned in the facilities investment amounts 169,578,180 won at the initial investment and 25,204,092 won at the repairs and maintenance cost in the course of operation. 3. The present level of meal-price and facilities investment cost were respectively 2,136won/meal and 171,157,336.72 won. And expected level of meal-price and amount of facilities investment cost were 2,418.75 won and 121,353,215.19 won. Comparing the present level with the expected level of the meal- price and facilities investment cost, expected level of meal-price was significantly higher than the present level of meal-price(p<.001) and expected level of facilities investment cost was significantly lower than present level of facilities investment cost(p<.001).

Characteristics of the Organizational Structures of Free Meal Service Centers and Cooperation with Community (노인 무료습식소 기관의 운영 현황 조사 및 지역 사회와의 협력 강도)

  • 박정숙;한경희;최미숙;정순돌;채인숙
    • Korean Journal of Community Nutrition
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    • v.6 no.3
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    • pp.553-564
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    • 2001
  • The purpose of this research was to observe the management system of 18 free meal service centers for the low-income homebound elderly in Chungcheongbuk-Do In order researchers interviewed staff members of the free meal service centers. Based on the results of interviews with staff members of the meal service organization. only two centers used a standard recipe. and most of the meal preparation was controlled under the experience of volunteers. Only two meal service centers employed dietitians due to the lak of budgets. The cost of a meal per day ranged from ₩ 556 to ₩2,750 and the number of attendants at meal service ranged from 35 to 350 persons. The budget for most of the meal service centers is not enough to provide meals for the elderly who want to participated in free meal service programs. Home delivery meal service was not considered due to the lake of manpower and areal dispersion in rural ares. Most meal service organizations did not cooperate with other community service organizations. Several improvement strategies are recommended for the effective running of the free meal service centers. First, a nutrition specialist should be included in the staff members of the service organization to provide nutritious meal service to the elderly Second, a joint control system might be introduced into the present system to reduced the cost and the recover the limitations of areal dispersion. Third, service, coordination should be considered to overcome the problem of lake resources.

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The Analysis of Contract-Foodservice Operational Efficiency using Data Envelopment Analysis and Efficiency-Profit Matrix (다점포 운영 푸드서비스 기업의 효율성 측정에 관한 연구 - DEA 및 효율, 수익 매트릭스 분석을 중심으로 -)

  • Kim, Tae-Hee;Park, Ju-Yeon
    • Journal of the East Asian Society of Dietary Life
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    • v.20 no.5
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    • pp.823-835
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    • 2010
  • The research aimed to measure the efficiency of using multi stores in a foodservice company using by DEA (data envelopment analysis) which is a new management science technique. The study also attempted to identify relevant variables affecting DEA efficiency in order to suggest methods for improving efficiency. The data were collected from 148 contract foodservice operations, which were operated in similar fashion in October 2009. The DEA efficiency was calculated as an output-oriented BCC Model. Sales, and CSI (customer satisfaction index) were used as output variables whereas food cost, labor cost, and management expense were used as input variables to calculate the DEA efficiency. Operation process variables of the unit consisted of the were consist of ratio of regular employee, ratio of housekeeper, meal counts, meal price, food cost per meal, contract period, number of menu items, forecasting accuracy, order accuracy, inventory turnover, use of processed food, deviation of food cost, number of new menus, and number of events. According to the BCC score and profitability, units were classified into four groups: High efficiency-high profitability (HEHP), High efficiency-low profitability (HELP), Low efficiency-high profitability (LEHP), and Low efficiency-low profitability (LELP). The HEHP group contained 54 units, which mostly contracted management fee type and had a high meal price. The units were also very large and, served three meals. Twenty of the units were operated with high labor cost: most of these were factories and hospitals. The LEHP group contained 20 units, that were mainly office stores of large scale and medium price. Fifty-four LELP group had a low meal price. A high performance group must have high efficiency, profitability, and satisfaction. The BCC score was over 0.969, the meal price was over 4,116 won, the food cost was over 2,077 won, and meal counts per month were over 10,212 meals.

Analysis of Foodservice Quality Management in Korean Welfare Institutions for the Homeless (한국 부랑인 복지시설의 급식품질관리 분석)

  • Lee, Jin-Mi
    • Journal of the Korean Dietetic Association
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    • v.8 no.3
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    • pp.318-327
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    • 2002
  • The purposes of this study were to: a) examine charateristics of foodservice manaegment practices; b) investigate characteristics of recipients; c) analyze foodservice systems; and d) provide feedback for the efficient and effective foodservice management of welfare institutions for the homeless in Korea. A total of 27 sites was analyzed by questionnaire survey. Satatistical data analysis was completed using the SPSS package program for descriptive analysis. As results of site recipients' characteristics, 69% of total sites were males and 31% were female recipients. Average 60% of recipients were from 30 to 50 years old. Major diseases of recipients were high pressure, and obesity. According to the result of foodservice system analysis, the average meal cost per day was about 2,943 won and average food cost percentage was 29%. Average number of meals per day was about 600 meals. Mostl sites had one dietitian and 48.1% of sites had one cook as a full-time employee. In the part of procurement, dietitians were major chargers of sites for purchasing foods. Major purchasing method was the order and delivery contract. About a half of sites used cycle menu system and standardized recipies. Most of sites had recipients' survey systems for evaluating meal satisfaction. Dietitians at sites had problems on lack of cooking professionals and low meal cost budget for providing higher quality of foods to cure recipients. The results suggested that financial and systematical supports by the government would be very necessary to meet the goal of nutritional balanced meal services.

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A Study on the price of inpatient's meal by using cost analysis method (원가 분석을 이용한 병원 환자식 적정 가격 산정에 관한 연구)

  • O, Dong-Il
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.7 no.2
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    • pp.231-237
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    • 2006
  • A controversy get more deeply intensified about the price of inpatient's meal provided in hospital as the Ministry of Health and Welfare declared the National Health Insurance will cover inpatient's meal from 2006. By using newly designed cost analysis method and stratification method of the population, the optimal price of inpatient's meal are derived based on the 71 sample hospitals. This study analyzed 71 samples based on the activity based costing(ABC) and the method of relative units value(RUV). The factors influencing the level of cost are found by linking the results of cost and statistical analysis. As the key factors influencing the cost are the number of employees in a nutrition department and a the number of meals provided to the patients, These factors should be considered when the optimal price of inpatient meals is set for the coverage of the National Health Insurance.

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Foodservice Systems of Meal Service Programs for Mental Disorder Care Sites in Korea (한국 정신요양시설의 급식 서비스 현황 분석)

  • Lee, Jin-Mi
    • Journal of the Korean Dietetic Association
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    • v.7 no.1
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    • pp.80-86
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    • 2001
  • The purposes of this study were to: a) examine characteristics of foodservice management practices; b) investigate characteristics of recipients; c) analyze foodservice systems; and d) provide feedback for the efficient and effective foodservice management of mental disorder care sites in Korea. A total of 46 sites was analyzed by questionnaire survey. Statistical data analysis was completed using the SPSS package program for descriptive analysis. As results of site recipients' characteristics, 60% of total sites were males and 40% were female recipients. Average 60% of recipients were from 30 to 40 years old. Major diseases of recipients were mental disorder, high pressure, and obesity. According to the result of foodservice system analysis, the average meal cost per day was about 2,921 won and average food cost percentage was 39%. Average number of meals per day was about 600 meals. All sites had on dietitian and 88.3% of sites had one cook as a full-time employees. In the part of procurement, dietitians were major chargers of sites for purchasing foods. Major purchasing method was the order and delivery contract. About a half of sites used cycle menu system and standardized recipies. Most of sites had recipients survey systems for evaluating meal satisfaction. About 60% of sites provided liquid diets to recepients and 22% provided diabetic diets. Dietitians at sites had problems on low meal cost budget, lack of cooking professionals, and lack of information about treatment meals for mental disorders for providing higher quality of foods cure recipients. The results suggested that financial and systematical supports by the government would be very necessary to meet the goal of nutritional balanced meal services.

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An Analysis on the Satisfaction and Additional Cost Scale of Environmental-Friendly Agri-Product School Meal Program (친환경농산물 학교급식에 대한 만족도 및 추가 비용규모 추정)

  • Lee, Ji-Eun;Heo, Seung-Wook
    • Korean Journal of Organic Agriculture
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    • v.13 no.2
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    • pp.145-159
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    • 2005
  • The objectives of this study were to analysis satisfaction and additional cost scale about environmental-friendly agri-product school meal program. To analysis satisfaction about environmental-friendly agri-product (EFAP), parent' survey were conducted residing in Cheonan city. The sample size of the survey is 304 respectively. As a result, parents of students recognized that EFAP is good for their children as well as they really want to change food material from general agri-product to EFAP. Therefore, environmental-friendly agri-policy to be more focused on consumption behavior and food security needs. In order to perfectly change food material to EFAP, about l trillion won will be additionally needed. It means that the market demand of EFAP will be dramatically increased. On the other hand, safe school meal program is one of the most important in a child's life, vital for proper growth and development.

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A study on the Efficient Improvement of Meal cost Management in Elementary School Foodservice - A comparison of commissary with conventional school foodservice systems - (학교급식비 관리의 효율적 개선을 위한 연구 - 공동조리 및 단독조리 급식학교의 비교 -)

  • Choe, Eun-Hui;Lee, Jin-Mi;Gwak, Dong-Gyeong
    • Journal of the Korean Dietetic Association
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    • v.1 no.1
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    • pp.54-65
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    • 1995
  • Commissary school foodservice system has been expanded rapidly in elementary foodservices in Korea. Therefore, it is essential that cost effectiveness should be assessed by comparing between alternative systems. The objectives of this study were to assess the effects on meal costs of foodservice systems and other school characteristics in terms of meal costs/day per 1 person ; to examine financial management practices and dietitians' perception concerning importance of school foodservices financial management. A total of 16 commissary schools in nationwide and 102 conventional schools at Chungnam province and Seoul were participated in this survey by mails. The results are as follows 1. Average meal costs per one person was 1,232.6 won evaluated on the standards of monthly budget basis on June, 1994. Average food costs per one person was 836.1 won(67.83%), average labor cost was 320.1 won(25.97 %) and operation costs was 76.3 won(6.2 %). 2. Average meal costs per one person did not show any significant difference between commissary and conventional foodservice schools. Meal costs of the island type and the rural type were significantly higher than those of the urban type. Meal costs of schools in Chungnam and other province were higher than schools in Seoul. The schools with less than 200 feeding numbers were higher than the schools more than 201 in meal costs per one person. 3. Food costs per one person were higher in the urban type, especially in Seoul, as the scale of feeding number increased. Labor costs and operational costs were increased in island type as well as in the schools of small feeding numbers. 4. Foodservice teachers, not dietitians were in charge of foodservice duties at the 75 % of satellites. Dietitians participated in the satellite foodservice duties were only averaged at 2.19 visits per month of 20 feeding days. 5. Items which influenced by food costs per person at the step of foodservice production were purchasing method, the perception of inventory, the distributor for foodservice, and usage of standardized recipes.

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