Variances between standard costs and actual costs in selected elementary school foodservice programs

The objective of this research was to compare actual food costs with standard food costs in twenty-seven elementary schools in Virginia using information derived from the Cost-Based Accounting system. Comparison of actual and standard food costs were made using techniques adapted from industrial settings. These techniques include MAD, RSFE, and tracking signals. These techniques were then used to establish control limits for cost variances between actual and standard costs. As a result of the research effort, the use of MAD, RSFE, and tracking signals proved to be a realistic approach to cost variance analysis in school foodservice.

Name thesis:degree_name

Master of Science

Level thesis:degree_level

masters

Discipline thesis:degree_discipline

Human Nutrition and Foods

Department dc:contributor.department

Human Nutrition and Foods

Grantor dc:publisher

Virginia Polytechnic Institute and State University

Year dc:date.issued

1979

Author dc:creator

• Wilson, Deborah Pritchard

Statement dc:rights

• In Copyright

Licence dc:rights.uri

• http://rightsstatements.org/vocab/InC/1.0/

Language dc:language.iso

en_US

Handle dc:identifier.uri

http://hdl.handle.net/10919/53822

OAI identifier oai:identifier

oai:vtechworks.lib.vt.edu:10919/53822