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首页> 外文期刊>Journal of the American Dietetic Association >Competitive foods sales are associated with a negative effect on school finances.
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Competitive foods sales are associated with a negative effect on school finances.

机译:竞争性食品的销售对学校财务产生负面影响。

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Background: It is widely presumed that competitive foods - foods offered for sale in schools in addition to reimbursable federal meals programs - provide revenue that is essential to maintain school foodservices. However, evidence is lacking to demonstrate whether competitive foods sales truly improve foodservice financial viability. Objective: The aim of this research was to assess whether or not competitive foods sales have an overall positive financial effect on school foodservice finances. Design and statistical analyses: This observational study used a multivariate time series analysis of annual foodservice financial data from repeated observations of 344 Minnesota public school districts between 2001 and 2008 (N=2,695). First, revenue from competitive foods was assessed in terms of whether or not such revenue displaced or complemented revenue from reimbursable meals. Second, profit from competitive foods was assessed in terms of whether or not such profit displaced or increased total school foodservice profit. Results: Fixed effects models indicated small but significant negative relationships between competitive foods sales and reimbursable meals revenue, as well as overall foodservice profit. A 10% increase in competitive foods revenue was associated with a 0.1% decrease in reimbursable meals revenue (P<0.05). A 10% increase in competitive foods profit was associated with a 0.7% decrease in overall foodservice profit among schools with profitable competitive sales (P<0.10). Conclusions: Study findings suggest that competitive foods can have a negative effect on school foodservice finances. Better understanding of foodservice finances could influence current approaches to improve school nutrition. Improved recordkeeping may be necessary to ensure that public funds are not used to subsidize schools' competitive offerings.Digital Object Identifier http://dx.doi.org/10.1016/j.jada.2011.03.021
机译:背景:人们普遍认为,竞争性食品(除了可偿还的联邦膳食计划之外,还可以在学校出售的食品)提供的收入对于维持学校的餐饮服务至关重要。但是,缺乏证据证明竞争性食品的销售是否能真正改善餐饮服务的财务可行性。目的:本研究的目的是评估竞争性食品的销售是否对学校餐饮服务财务产生总体正面财务影响。设计和统计分析:这项观察性研究对2001年至2008年间明尼苏达州344个公立学区的重复观测进行了年度食品服务财务数据的多元时间序列分析(N = 2,695)。首先,根据竞争性食品的收入是否替代或补充了有偿膳食的收入来评估竞争性食品的收入。其次,根据竞争性食品的利润是否被替代或增加了学校餐饮服务总利润来进行评估。结果:固定效应模型表明,竞争性食品的销售与可偿餐费收入以及整体餐饮服务利润之间存在很小但显着的负相关关系。竞争性食品收入增加10%,可支付餐费收入减少0.1%( P <0.05)。具有竞争优势的销售( P <0.10)的学校中,竞争性食品利润增长10%与整体餐饮服务利润下降0.7%相关。结论:研究结果表明,竞争性食品可能会对学校的餐饮服务财务产生负面影响。对餐饮服务财务状况的更好理解可能会影响当前改善学校营养的方法。可能需要改进记录保存以确保不使用公共资金来补贴学校的竞争产品。数字对象标识符http://dx.doi.org/10.1016/j.jada.2011.03.021

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