Fromm B, Moore A N, Hoover L W
J Am Diet Assoc. 1980 Aug;77(2):170-4.
To optimize resource utilization for the provision of health-care services, well designed food cost accounting systems should facilitate effective decision-making. Fiscal reports reflecting the financial status of an organization at a given time must be current and representative so that managers have adequate data for planning and controlling. The computer-assisted food cost accounting discussed in this article can be integrated with other sub-systems and operations management techniques to provide the information needed to make decisions regarding revenues and expenses. Management information systems must be routinely evaluated and updated to meet the current needs of administrators. Further improvements in the food cost accounting system will be desirable whenever substantial changes occur within the foodservice operation at the University of Missouri-Columbia Medical Center or when advancements in computer technology provide more efficient methods for manipulating data and generating reports. Development of new systems and better applications of present systems could contribute significantly to the efficiency of operations in both health care and commercial foodservices. The computer-assisted food cost accounting system reported here might serve s a prototype for other management cost information systems.
为优化医疗保健服务提供过程中的资源利用，设计良好的食品成本核算系统应有助于进行有效的决策。反映组织在特定时间财务状况的财务报告必须及时且具有代表性，以便管理人员有足够的数据进行规划和控制。本文所讨论的计算机辅助食品成本核算可与其他子系统及运营管理技术相结合，以提供有关收入和支出决策所需的信息。管理信息系统必须定期评估和更新，以满足管理人员当前的需求。每当密苏里大学哥伦比亚分校医学中心的食品服务运营发生重大变化，或者计算机技术的进步提供了更有效的数据处理和报告生成方法时，食品成本核算系统都需要进一步改进。新系统的开发以及现有系统的更好应用，可为医疗保健和商业食品服务运营的效率做出重大贡献。本文所报告的计算机辅助食品成本核算系统可能成为其他管理成本信息系统的一个原型。
