The development of a computer assisted inventory cost system was reported. The objectives of the research were to: (1) design an inventory cost system utilizing computer processing to maintain inventory records necessary for monthly financial reports, (2) develop portion cost information which could be utilized in costing recipes and menu patterns, and (3) provide a management tool that would supply quantitative data for decision making which could serve as a guideline for other food service systems within Seventh-day Adventist institutions.

  1. The development of the inventory cost system involved four separate steps:
  2. Food code development to provide each food item with a unique numerical name.
  3. Development of computer program instructions in Fortran II which would read and process food cost data to produce the - cost information desired.
  4. Collection and organization of food cost data necessary for computer input.
  5. Development of the system's operational procedures in sequence form to aid in the training of personnel involved.

Computer output data information included cases and units on hand, unit price, case price, extended values for the inventory items, resale prices of cases and units, and portion cost in ounces, pounds, servings, or individual counts. The total dollar value of each food group, the percentage that each group represents of the total inventory expenditure, and the total dollar value of all inventory items were developed. Comparative cost estimates for the computer assisted inventory development and operation over a four month period were tabulated.

The inventory cost system was also adapted for utilization in a college food service operation. During a one year period it was shown to be a feasible system for this type of organization.


Graduate School

First Advisor

Kathleen K. Zolber

Second Advisor

U. D. Register

Third Advisor

Shirley T. Moore

Fourth Advisor

Jere E. Chrispens

Fifth Advisor

Lydia M. Sonnenberg

Degree Name

Master of Science (MS)

Degree Level


Year Degree Awarded


Date (Title Page)




Library of Congress/MESH Subject Headings

Materials Management, Hospital; Food Services



Page Count

vi; 101

Digital Format


Digital Publisher

Loma Linda University Libraries

Usage Rights

This title appears here courtesy of the author, who has granted Loma Linda University a limited, non-exclusive right to make this publication available to the public. The author retains all other copyrights.


Loma Linda University Electronic Theses and Dissertations

Collection Website



Loma Linda University. Del E. Webb Memorial Library. University Archives