Conclusiones del Control de Gestión
Objetivo 5 CG “Mejoras al instrumento PI.Cine”
5.1 Recomendaciones en relación a la gestión de las empresas:
The influencing variables, eg key factors thought to influence the food production service process, include human resources and system resources. These were derived because food quality in hospital food service systems can be easily influenced by the catering staff and the operating food service system. The human resource parameters selected include full-time catering staff ratio, supervisor ratio, labour costs, promotional opportunity index and satisfaction with pay. The system resource parameters are meal equivalents, food and consumables costs, number of menu items, non-patient meal ratio, modified meal ratio, catering functions ratio, number of patients, bed capacity, occupancy rate and subsidizing meal ratio.
4.5.1 Human Resources Full-Time Staff Ratio
For this research, a full-time member of staff was considered to be any employee who is working an average of 35 hours per week on a year-round basis. The full time staff ratio (FT) was calculated with the following formula:
Total number of full-time staff (4.3)
FT = --- Total number of catering staff
Supervisor Ratio
The supervisory staff ratio (SR) was calculated with the following formula:
Total number of supervisors (4.4)
SR = --- Total number of catering staff
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Labour Costs
The total average labour costs for a month were requested in the general information questionnaire. Labour cost per meal equivalent (LC) was calculated using this formula:
LC = T/30*x 7/me (4.5) wherein:
LC = labour cost (£) per meal equivalent
T = total monthly laoour cost in catering department 7 = days per week
me = total weekly meal equivalents (Formula 4.2) * 30 or 31 according to month
Satisfaction with Pay
The scores of satisfaction with pay (SP) in the JDI were used.
SP = JDI Satisfaction Scores with Pay (4.6)
Satisfaction with Promotion
The promotion scores (PO) in the jp i were used.
PO = JDI Satisfaction Scores with Promotion (4.7)
Most of these variables were straight forward and simple and were easily collected as planned in the pilot study. No attempt was made to measure actual payments and whether promotional opportunities did or did not exist within the food service departments because it is important to know what the catering staff feel about these aspects.
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4.5.2 System Resources Meal Equivalents
The adjusted weekly meal equivalents (me) were calculated by use of formula 4.2.
me = P/mx + m p wherein:
P = total weekly monetary turnover of cafeteria, coffee shop and catering functions
mx = average cost of a meal (1 main dish, vegetables, dessert and beverages)
nip = weekly total patient meals served Food and Consumables Costs
Average food and consumables costs for a month were obtained from the general information questionnaire (Appendix 6). Food plus consumables cost per meal equivalent (FC) was calculated using this formula:
FC = t/30* x 7/me (4.8) wherein:
FC = food plus consumables cost (£) per meal equivalent t = total monthly cost of food and consumables
7 = days per week
me = total weekly meal equivalents (Formula 4. 2) * = 30 or 31 according to month
Number of Menu Items
The number of menu items (NI) for one week was counted from a complete set of patient menus.
Non-patient Meal Ratio
The non-patient meal ratio (NM) was calculated from information recorded on general information questionnaire using the following formula:
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(T +F)
NM = --- (4.9) (me x mx)
wherein:
NM = non-patient meal ratio
T = total turnover of cafeteria and coffee shop sales per week F = total turnover of special catering function meals per week mx= average cost of a meal (Formula 4.2)
me = meal equivalents (Formula 4.2)
Modified Meal Ratio
Modified meal ratio (MR) included all patient meals except normal diet meals. This information was obtained from the general information questionnaire. The formula used to calculate this ratio was:
MR = mm / me (4.10)
wherein:
MR = modified meal ratio
mm = total number of modified meals served per week me = adjusted weekly meal equivalents (Formula 4.2)
Catering Functions Ratio
The catering functions ratio (FR) was calculated from information recorded on the general information questionnaire using the following formula:
F / m x
FR = --- - --- (4.11)
T/mx + me wherein:
FR = catering functions ratio
F = total turnover of special catering function meals per week average cost of a meal (Formula 4.2)
T = total turnover of cafeteria and coffee shop sales per week me = meal equivalents (Formula 4.2)
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Number of Patients
The average number of patients (NP) in each hospital was obtained from the catering manager's questionnaire.
Bed Capacity
The total number of beds (BED) in each hospital was obtained from the catering manager's questionnaire.
Occupancy Rate
The average occupancy rate of patients (OC) for one week in each hospital was obtained from the catering manager's questionnaire.
Subsidizing Meal Ratio
The subsidizing meal ratio (SM) was calculated from information recorded by the catering manager using the following formula:
•y
monthly output for subsidizing patients meals
SM = --- monthly profit by running special catering functions
No difficulties were encountered in collecting this information due to its standardised and simple nature.
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4.6
Conclusions
A variety of data collection processes and measures were designed to assess significant dimensions of food quality, and the factors which influence food quality within the hospital food service system.
Analysis of the data will allow for assessment of the relative contribution of the different components and furthermore for assessment of the interactive effect of these components and influencing factors. It appears that a robust multidimensional measure of food quality has been developed, suitable for application to hospital food service system.