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Optimizing School Nutrition Budgets: A Guide by Dr. Mary Kay Meyer

Join Dr. Mary Kay Meyer as she presents vital strategies for school nutrition budgeting at the Alabama School Nutrition Association. Learn how to effectively allocate funds across food, labor, and other expenses to maximize efficiency and ensure student satisfaction. This session covers cost calculations, meal equivalents, and productivity standards for school food service. Gain insight into food cost percentages and labor cost percentages to enhance your budgeting skills. Optimize your program while adhering to Alabama's standards.

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Optimizing School Nutrition Budgets: A Guide by Dr. Mary Kay Meyer

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Presentation Transcript

  1. Anchor Your Budget Dr. Mary Kay Meyer Alabama School Nutrition Association

  2. Alabama CNP “Money” Pie Food 30-34% Other 20-28% Labor 42-46%

  3. Recipe Cost

  4. Recipe Cost

  5. Plate Cost • Chicken B.B.Q. Sandwich .18 (commodity diced chicken) • Baked Beans .14 • Apple Slaw .25 • Fresh Banana .21 • Chocolate Milk .23 • TOTAL 1.01

  6. Food Cost • Cost of purchased food ÷ Total meal equivalents = Food cost

  7. Cost of Purchased Food Beginning Food Inventory + Food Purchases _____________________ = Food Available - Ending Inventory = Cost of Purchased Food Used

  8. Meal Equivalents • Meal Equivalents (MEQ) is the rate used to compare the amount of labor needed to prepare breakfast, snack, or a la carte with the labor needed to prepare one lunch. • 1 lunch = 1 meal equivalent • 3 breakfasts = 2 meal equivalent • 3 snacks = 1 meal equivalent • $3.00 a la carte = 1 meal equivalent

  9. Meal Equivalents • Lunches + (Breakfast x .66)+ (Snacks ÷ 3) + (A la carte dollars ÷ 3) = MEQ

  10. Meal Equivalents • 80 breakfasts • 60 snacks • $270 a la carte • 200 lunches • Total • 53 MEQ • 20 MEQ • 90 MEQ • 200 MEQ • 363 MEQ

  11. Food Cost Per Meal Cost of Purchased Food Used = $2700 Meal equivalents = 3000 Food Cost Per Meal = .90

  12. Meals Per Labor Hour Current meal equivalents ÷ Total Labor Hours Worked = MPLH

  13. Labor Hours • Manager 6 hours day • 1 staff 5 hours day • 1staff 4 hours day • Total = 15 hours day

  14. Meals Per Labor Hour • 363 MEQ ÷ 15 hours = • 24

  15. Alabama Productivity Standards • 16-19 meals per labor hour

  16. What Happens to MPLH When… • Participation increases? • Total hours worked decreases? • A la carte sales increase?

  17. Food Cost Percentage Cost of Food÷ Total Revenue x 100 = Food Cost %

  18. Food Cost Percentage • Cost of Food =$70,000 • Revenue = $200,000 • Food Cost % = 35

  19. Food Cost Percentage • The percentage of total expenditures spent on food • Alabama standard 30-34%

  20. Labor Cost Percentage Labor cost ÷ Total Revenue x 100 = Labor Cost %

  21. Labor Cost Percentage Labor cost = $90,000 Total Revenue = $200,000 Labor Cost % = 45

  22. Labor Cost Percentage • The percentage of total expenditures spent on labor • Alabama standard is 42-46%

  23. Anchor Your Budget Questions?

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