Optimal Feasible Method of Collecting and Utilizing Army Hospital Meal Accounting Data

摘要

Military hospital food service cost are computed based upon th e hospital ration concept. A hospital ration is subsistence furnished by the hospital food service to an individual during a 24-hour period. It is strictly a military concept which complicates the process of military-civilian comparisons. Its importance increases as hospital food services performed in-house are evaluated for possible contracting out to commercial services. The study attempts to determine the optimal method of collecting and utilizing Army hospital meal accounting data in a way comparable to civilian industry standards. A method of calculating meal equivalents provides the basis for a tangible system for military-civilian hospital food service cost comparisons, in terms acknowledged and understood by the civilian industry. Keywords: Health care facilities, Army facilities. (sdw)