The purposes of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. .
The contents of the computerized system are summarized as follows
1) For budgeting, monthly income was estimated by caluculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated.
2) For menu planning, conversion factors were computed based on the standardized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analysis information were generated.
3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated.
4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were gererated.
5) Cost analysis reports for each menu item were generated into two ways based on the budget cost as well as the purchasing cost.
6) Editing new recipes and updating food costs change to the data base were carried out.
7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.
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