Where has all the labor gone? Capacity and value-added labor in school meals programs

Abstract

This study examined the use of time-driven activity-based costing to measure direct, value-added labor for school meals programs operated under the National School Lunch Program. This study was conducted at one school district with one entrée prepared in approximate equal quantities in each of the three periods of observation. The study determined that the proportion of paid time actually available for work was much higher than in other industries. The time required to prepare the entrée was comprised of a small proportion of all the time available for work. Time-driven, activity-based costing techniques are suitable to establish standard times for producing food in school meal programs.