A Study on the Cost Structure of Foodservice Center in Institutions (단체 급식소 원가 구조에 관한 연구)
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- Culinary science and hospitality research
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- v.11 no.3 s.26
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- pp.151-165
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- 2005
The current study aims to help field managers of companies providing foodservice for institutions to establish the more appropriate cost management strategy by analyzing the cost structure of foodservice center in institutions by operating types and the number of people served. From the result analyzing 161 foodservice centers, the number of factories was highest with 39.8% while offices 26.7%, schools 20.5%, and hospitals 13%. In terms of the number of people served, below 500 persons was 27.6%, 501
This study was conducted to investigate the time spent, activity coefficient and energy expenditure on 7 different types of activity. Total of 386 5th and 6th grade primary school boys and girls in Seoul participated in this study. The participants spent 8 hrs for rest, 4 hrs for out of school study, 3 hrs for leisure, 1 hr 45 mins. for hygiene, 1 hr for commute, and 15 mins. for house choir activity in the day of 6 class hours. The average activity coefficient of 1 day for boys and girls were 1.69 and 1.64, respectively. The TEEs were 2,382 kcal and 2,050 kcal for boys and girls, respectively. The energy cost for study related activity (in school and study activities) was 40% of the TEE, and for rest 20%, for commute 9%, and for hygiene 10% of the TEE. The energy cost for house choir was only about 2% of TEE. The 91.2% participant's EER was higher than the EER shown in the table of 2010 DRI for Koreans. When the participant's EER was compared with the energy allowance calculated by the method in 2000 RDA for Korean, 81.6% was in the range of
A cost analysis for hospitalized patients was performed based on the RBRVS in order to determine an appropriate nursing fee schedule. The study was conducted through three phases as follows: 1) Nursing activities provided for the inpatients currently in Korea were identified and classified using a taxonomy which was developed by our research team through the Delphi process. 2) The resource-based relative points for every nursing activity according to nursing time, mental effort and judgement, technical skill, physical effort and stress were determined through a survey of 300 clinical RNs working at 5 tertiary hospitals from May 25 to July 25. 1998. 3) The nursing cost of every nursing activity for hospitalized patients was estimated based on the RBRVS. As a result, 136 nursing activities were identified and classified by nursing processes and nursing domains. However, our classification system of nursing activities should continue to be refined, and all nursing practices should be standardized. The nursing activities were given resource-based relative points ranging from 100 to 400 points, then each nursing activity was assigned a value for the RBRVS, which was determined by the exponential function of 2resource-based relative point/100. Thus, a value of 2 was calculated for 100 points, 4 for 200 points, 8 for 300 points, and 16 for 400 points. Meanwhile, the unit cost of nursing was calculated as 170 Won. The nursing cost of 136 nursing activities was estimated using the RBRVS as shown in