Examination of the management and competitiveness improvement of large-scale meal provision facilities － Proposal of the menu model －
樽井, 雅彦Tarui, Masahiko
6 , 2015-03-31 , 仁愛大学
This study aimed to streamline and improve hygiene management operations to reduce theirmanagement risks, and pointed out that such efforts will be essential and important for the improvement of the competitiveness of meal provision facilities in the future. The previous paper examined the approach toward management of indirect costs by applying ABC and indicated its significant impact on business management. This paper dealt with direct material costs, which was a remaining issue and accounts for 44.5% of the gross cost. It also examined the effectiveness of direct material cost management based on consideration of hygiene management in meal preparation. The examination results confirmed that selection of the meal preparation method and cooking equipment suitable for the foodstuffs has a major impact on the cost. From this perspective, the menu was reviewed with a cost management simulation, which showed that it is possible to reduce the cost by 2.5 million yen in 3 months. It is certain that efforts to improve the efficiency and quality of hygiene management operations will enable cost reduction and eventually lead to the reduction of various management risks (on food recycling, distribution, and other issues) and improvement of business competitiveness by linking these efforts to safety and a sense of security, which are drawing attention from food consumers. This will be an important issue to be examined for the management and operation of meal preparation facilities in the future.