ERIC Number: ED385908
Record Type: RIE
Publication Date: 1994-Oct
School Lunch and Breakfast Cost Study. Final Report.
Glantz, Frederic B.; And Others
This document presents findings of a study that examined in detail the cost of producing reimbursable meals in the National School Lunch and School Breakfast Programs (NSL and SBP) during school year 1992-93. The study examined the costs charged to SFAs (reported costs) and those costs incurred by the school district in support of SFA operations, but not charged to the SFA (unreported costs). Together, the reported and unreported costs comprise the full cost of meal production. Data were collected from a nationally representative sample of 94 School Food Authorities (SFAs). In each SFA, data were collected from a representative sample of schools and kitchens. The total sample included 540 schools. A total of 21 data-collection instruments were used in the interviews with SFA administrators, document analysis, and observations. Findings indicate that on average, SFAs operated at the break-even level, with total revenues about equal to total reported costs. Revenues from reimbursable meals exceeded the cost of producing those meals. Reimbursable lunches generated a revenue surplus that was used to offset losses from reimbursable breakfasts. Revenues from reimbursable meals (including government subsidies and student payments) accounted for an average of 85 percent of total SFA revenues. Across all SFAs, unreported costs accounted for an average of 17 percent of full costs. Finally, unreported costs were primarily for labor, indirect costs, equipment depreciation, and utilities. Appendices contain a description of the sample design and methodology, estimates of reported and full costs by type of meal-production system, regression models, and supplementary tables. (LMI)
Publication Type: Reports - Research; Tests/Questionnaires; Numerical/Quantitative Data
Education Level: N/A
Sponsor: Food and Nutrition Service (USDA), Alexandria, VA. Office of Analysis and Evaluation.
Authoring Institution: Abt Associates, Inc., Cambridge, MA.
Note: For a 30-page "Summary of Findings" of this report, see EA 026 930.