Dorothy Syme


This study was done at the White Memorial Medical Center to develop meaningful financial statements for the dietary department; to provide a simple method of interpretation of each financial statement; and to provide essential cost control data for the dietary department and the administrator. The benefits derived from this study were to assist the dietitian in controlling the dietary department's food costs.

In order to develop meaningful financial statements for the dietary service, cafeteria, and snack shop forms in current use were analyzed and reviewed.

Charges on the Monthly Profit and Loss Statements and Monthly Unit Cost Statements were analyzed to determine: (1) the source of the charges; (2) where they belonged in the dietary department. From this summary of costs it could be determined where each dollar was spent, how much was spent, if insufficient, sufficient or an excess was spent for each charge. These statements also provided the dietitian with a summary of costs so that she can compare her department with the dietary department of similar institutions.

Since the physical plant of the dietary service at the White Memorial Medical Center was not designed to keep cafeteria, patient, and snack shop costs separate, it was necessary to determine an average labor distribution and unit raw food cost per customer for the cafeteria.

Cost control is essential in that it provides a uniform basis for comparison of operation for the department and of institutions of similar type.

Effective cost control affords an opportunity to detect cost fluctuations promptly in order that the remedy may be applied without delay. It also provides a tangible and comprehensive record to justify cost increases and decreases.

LLU Discipline





Graduate Studies

First Advisor

Paul S. Damazo

Second Advisor

Ruth Little

Third Advisor

Raymond L. Pelton

Fourth Advisor

Vera Mae Hanson

Fifth Advisor

Muriel R. Bafus

Degree Name

Master of Science (MS)

Degree Level


Year Degree Awarded


Date (Title Page)




Library of Congress/MESH Subject Headings

White Memorial Medical Center (Los Angeles, Calif.). Dietary Dept.; Costs and Cost Analysis; Dietary Services



Page Count

vi; 108

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