Food-Service-Manual-for-Health-Care-Institutions

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Food Service Manual for Health Care Institutions 332 3. Subtract the value of the inventory at the end of the month (total of the physical inventory and the stock in the kitchen) to arrive at the total cost of the food used during the month. The value of the kitchen inventory may be deleted from the calculation if the amount is fairly small or has high turnover or if calculating its value is too time-consuming. Other methods of determining raw food costs can be used. However, the time involved in using other methods as well as their accuracy should be considered. Once the total raw food cost for the month has been determined, it can be expressed as food cost per meal equivalent (as calculated by the method already described). However, this figure only indicates the average cost of all meals served. The director should also be concerned with the cost per meal for each group served, patient or nonpatient. Therefore, a method is needed to allocate costs efficiently and accurately. The simplest method is based on patient and nonpatient meal counts. A ratio of the two types of meals served should be determined and the costs assigned accordingly. In addition to total food costs, the director may want to break down costs into categories according to food group, such as meat, fish, poultry, and eggs; dairy products; fresh produce; frozen goods; bakery goods; and groceries. Cost breakdowns are useful for evaluating the nutritional contributions of various foods and for detecting month-to-month fluctuations that may require the manager to take corrective action. For example, a decrease in the average amount spent for meat, fish, poultry, and eggs may indicate that the meals served during the month were lower in protein content than those served during the preceding month. A considerable increase might reflect increasing market prices, over which the director has no control, or the inappropriately frequent use of expensive meat items. Small month-to-month variations are normal, but wide variations may point to the need for corrective action. Sometimes it is desirable to calculate food costs more frequently than once a month. If dayto-day figures are needed, the form shown in Exhibit 11.5 can be used. However, the value of these data should be considered in relation to the time and effort required to record and report them. The fact that daily cost calculations are even less accurate than weekly or monthly cost figures because of variations in purchasing and use patterns should also be taken into account. However, the daily food cost record does reflect the approximate cost per day. In addition, it provides data for calculating monthly total purchase and cost figures that can be used in preparing the monthly performance report. The monthly performance report can then be compared with the operating budget. Computer-assisted inventory and accounting systems are able to provide weekly or even daily food cost data with relative ease and at reasonable expense. Other aspects of food costs that should not be overlooked are the cost of food stocked on patient floors and the cost of supplementary nourishments served from the kitchen. Periodically, a count of all food items sent to patient floors should be recorded, and the costs should be assigned. The total cost of these items is then divided by the number of patient days for that period to determine the average cost of floor-stocked food per patient day. The costs of other nourishments not stocked on patient floors are usually considered a part of the patient food cost and are not treated separately in the accounting process. Monthly Labor Costs Payroll records are a convenient source of data on labor costs. A form such as the one shown in Figure 11.5 can be used to record labor hours worked and paid on a monthly basis. In some cases, institutions may prefer reporting by week or by pay period. Either of these alternative reporting periods offers the advantage of supplying data based on a fixed number of days. This simplifies the comparison of labor hours and costs. However, monthly reporting has the advantage of relating labor costs to other expenses reported and summarized by the month. The form shown in Figure 11.5 also provides a convenient record of overtime worked, sick days taken, and vacation days used.
Exhibit 11.5. Daily Food Costs Daily Food Costs Control Function and Financial Management Month:_____________Year:___________ Total Purchases Net Food Cost Issues To Date To To Cost Cost from Today Day Kitchen Storeroom Today to Date Storeroom (2 + 6) Actual Budgeted (1) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 . . . 31 Total (2) (3) (4) (5) (6) (7) (8) (9) Labor costs must be allocated to patient and nonpatient meals. In most cases, the ratio used to allocate food costs is also used to allocate labor costs. The hours and labor costs of some employees can be allocated directly if their work time is spent exclusively in either the patient or nonpatient area. Periodic time studies can be used to confirm the accuracy of the ratio of patient-to-nonpatient labor costs in combined patient and nonpatient functions. 333
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Food Service Manual for Health Care
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Contents Figures, Tables, and Exhib
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Figures Figures, Tables, and Exhibi
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8.3. Excerpt from a Performance Eva
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19.1. Flow of Products in Food Serv
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6.2. Sample Job Description and Job
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Foreword It is truly an honor for m
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Preface The health care environment
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Acknowledgments The following indiv
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Introduction This edition of Food S
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Chapter 14 explains safety, securit
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Part One Management of the Food Ser
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Chapter 2 Leadership: Managing for
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oriented or people oriented and tha
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in an orderly manner, to manage the
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so as to anticipate and plan for fu
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Planning Through planning, the futu
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Reward or punitive power is the str
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• Building a team mind-set • Co
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of these three factors jeopardizes
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McClelland claims that “in some b
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• Define limits of what situation
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who have seen programs, processes,
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Leebov, W., and Scott, G. Health Ca
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Chapter 4 Quality Management A prim
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Figure 4.2. Deming’s PDCA Cycle A
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Move to CQI in Health Care The term
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care. Often these choices conflict.
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Supplier Partnerships A customer or
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analysis. Key benefits to having a
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Exhibit 4.1. Team Documentation For
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Figure 4.3. CQI Flowchart Quality c
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Exhibit 4.2. Inspection Criteria fo
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Once the departmental strategy is w
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Before hiring a consultant, managem
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selected for the issue in question.
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Figure 4.6. Cause-and-Effect Diagra
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not identical. CMS standards vary i
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the concurrent stay using critical
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Garvin, D. A. Managing Quality: The
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Chapter 6 Organization and Time Man
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Figure 6.1. Functional Organization
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Process departmentalization allows
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Characteristics of High-Performance
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outcome. Team building should conce
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necessary to assure that food servi
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Figure 6.4. Organization of a Small
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Figure 6.9. Organization of a Food
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skilled-nursing unit in the hospita
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service operations other than the c
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Distributing Authority Authority, t
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• What types of service does the
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Exhibit 6.1. (continued) Why? Which
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Exhibit 6.2. Sample Job Description
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equires, and the best means of moti
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Calculating FTE Needs Full-time equ
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Exhibit 6.3. Sample Productivity Fo
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Figure 6.10. Example of a Daily Sch
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Figure 6.12. Example of a Work Sche
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Figure 6.13. Example of a Manager
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Figure 6.14. Example of a Food Serv
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Lane, B. Managing People. Sunnyvale
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Chapter 9 Clinical Nutrition Care M
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Planning As already shown, a manage
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• Room service for inpatients and
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Figure 9.2. Organizational Chart—
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among professional staff whose memb
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Designing a Nutrition Services Paym
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Nutrition service professionals can
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Figure 9.4. (continued) Food histor
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Figure 9.6. Goal of Nutrition Scree
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Table 9.3. Physical Signs Indicativ
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• A constant and valuable source
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earlier, the patient may need to be
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• Assessment: what the data mean
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• Gives patients greater protecti
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Chapter 10 Management Information S
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Elements of an MIS In addition to t
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Page 327: Bibliography Alexander, J. Selectin
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Page 350 and 351: Excerpt from Annual Food Service De
Page 354 and 355: Sample Monthly Operating Statement
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Page 364 and 365: 336 Exhibit 11.6. Example of a Mont
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Figure 13.6. HACCPs for Cook-and-Ch
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Restaurant-Style Health Care Menu f
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Chapter 16 Product Selection Produc
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Figure 16.2. Procurement Subsystem
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The USDA organic seal appears on fo
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Figure 16.5. Grade Stamps and Inspe
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A carcass of good grade is blocky a
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e accomplished by scalping, which p
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Table 16.1. (continued) Meat Descri
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harvesting and processing. This tas
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Poultry Poultry products or domesti
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Weight and Size of Shell Eggs Shell
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Table 16.3. Manufacturing and Inspe
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Eggnog Eggnog contains milk product
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Natural, Processed, and Imitation C
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Table 16.4. Common Cheeses Cheese D
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• Bamboo shoots • Bean sprouts
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Celery Celery, mainly the Pascal va
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Size is another factor that affects
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Fruit and Vegetable Specifications
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Corn, , sunflower, and safflower oi
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Organic Flour Organic flour is from
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Relatively small quantities of wild
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Herbal Tea Herbal teas do not come
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alloy, the result is stainless stee
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Summary Food service purchasers mus
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U.S. Department of Agriculture, Agr
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Chapter 18 Receiving, Storage, and
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Figure 18.1. Receiving System Items
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Merchandise Receipt Receiving, Stor
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Receiving, Storage, and Inventory C
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disposed of promptly. The storeroom
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Issuing of Food and Supplies Receiv
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A perpetual inventory record alone
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Inventory Turnover Slow inventory t
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Figure 18.2. Comparison of Par Stoc
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Receiving procedures must ensure th
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Appendix 19.1 A Culinary Glossary
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Hors d’oeuvre Side dish or relish
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Chapter 20 Distribution and Service
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• What is the best type of servic
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Figure 20.1. Typical Tray Makeup Li
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Tray Delivery Because the point of
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quality. In recent years, food serv
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carrying their filled trays to thei
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plate is not used. Place coffee or
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minimized. The type of meal service
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Standards that should be monitored
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Exhibit 20.2. Sensory Assessment fo
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Herz, M. L. Analysis of Alternative
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Index A ABC method, 603 Absenteeism
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CDC (Centers for Disease Control an
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Delivery of products, 575-576 Deman
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Exit interviews, 239, 240e Exotic v
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described, 461; developing, 461-463
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Horizontal communication tract, 194
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Main-dish salads, 652 Maintenance-m
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Nutrient analysis, 296 Nutrition aw
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PERT (program evaluation and review
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(1993), 4, 203; Federal Employee Po
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Standing operational planning. See
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Waste audit, 349 Waste-handling equ
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