A study of Analysis of Cost Related to Hygiene Management of Large-Scale Meal Provision Facilities by Activity-Based Costing (ABC)– Cost Accounting of their Hygiene Management Operations–

摘要

A recent change in the environment and social situation surrounding services of provision of meals has required improvement in the efficiency of management and operations of the meal provision services by taking measures such as outsourcing of their management and operations and introduction of a new cooking system. In addition, the present-day trend toward emphasis on food safety and an increase in health consciousness has required facilities engaged in meal provision services to especially direct more attention to their hygiene management, which has increased in importance to achieve stability in the demand for and supply of such services. Therefore, this paper discusses this issue, focusing on large-scale meal provision facilities, which have had low levels of cost consciousness in their hygiene management operations because of the absolute necessity of these facilities, in order to address an appropriate cost allocation method for, and quality improvement of, their cost accounting.