A study of the financial management of the five cooperative houses for women at Oregon State College Public Deposited

http://ir.library.oregonstate.edu/concern/graduate_thesis_or_dissertations/qv33s0403

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  • The purpose of this study was: 1. To determine the percent of the total income spent by each of the five cooperative houses at Oregon State College for food, heat, light, and water; repairs and replacements; salaries; laundry; miscellaneous expense; rent; and amortization of the loan and purchase of equipment. 2. To compare percentages of the income spent for operating costs in the five cooperative houses with similar studies made of cooperative houses on other campuses. 3. (a) To analyze expenditures for food upon the basis of the divisions of the food dollar spent for milk, cream, and cheese; meat, fish, eggs and poultry; fruits and vegetables; cereal products; and fats, including sugars and accessories. (b) To compare divisions of the food dollar with accepted standards of expenditure for a balanced diet. The time covered by this study consisted of the three-months period of fall term, 1939, and a 29-day period in January, 1940. For fall term an analysis of all operating costs for the five cooperative houses was made, based upon information taken directly from financial records filed in the office of the dean of women. During the second period an analysis of all food expenditures was made from the total amount of food consumed in each house. The results of these investigations were tabulated, and compared with results of other studies. The food expenditures were compared with three accepted standards for the division of the food dollar. These investigations showed the following facts: 1. Average percentage expenditures of the five cooperative houses at Oregon State College showed 31.61% spent for food; 6.41% for heat, light, and water; 1.40% for repairs and replacements; 16.43% for salaries; 0.92% for laundry; 4.38 for miscellaneous costs; 16.61% for rent; 10.97% for retirement and purchase of equipment; and 11.27% for surplus. 2. A comparison of the above expenditures with results of two similar studies on other campuses showed that for all items except salaries and miscellaneous expense, coats in the Oregon State College units were the lowest. 3. The average per capita cost for food for the five houses was $0.236, or third from the lowest, in comparison with results from six other similar studies elsewhere. 4. Annual savings for girls living in the cooperative houses at Oregon State College are a minimum of $49.61 for freshmen and $44.01 for upperclassmen above the regular dormitory charges with the possibility of some refunds to further increase this saving. 5. A comparison of annual costs for room and board with those of cooperative houses on other campuses showed costs at Oregon State College to equal an approximate average of the group. 6. An analysis of the distribution of the food dollar for the five cooperative houses showed an average expenditure of 23.04% for meat, fish, eggs end poultry; 18.07% for milk, cream, and cheese; 25.09% for fruits and vegetables; 11.98% for cereals and cereal products; and 21.81% for fats (including butter), sugars, and accessories. 7. A comparison of the distribution of the food dollar with Gillett's standard showed that percentages spent for meat, fish, poultry, and eggs ranged from very slightly below the 20% standard to well above it; percentages for milk, cream, and cheese were above the 20% standard for one house and beneath it for the other four; percentages for fruits and vegetables ranged from slightly below the 20% standard to well above it; percentages for cereals and cereal products were well below the 20% standard; arid percentages for fats (including butter), sugars, and accessories ranged from slightly below the 20% standard to well above it. 8. A comparison of the cooperative house expenditures with Sherman's standard that as much be spent for fruits end vegetables and for milk, cream and cheese as for meat, fish, poultry, and eggs shows that all houses spent less for dairy products than for meat. 9. According to Stiebeling and Ward's standard for on adequate diet at moderate cost, percentages for all houses fell either within or ranged well above the 15 - 20% standard for meats; percentages for all houses were below the 25-30% standard for dairy products; two houses were below the 25-30% standard for fruits and vegetables, and the other three within the range; all houses were above the 10% standard for cereals and cereal products; and all houses were within or above the 15-20% standard for fats, sugars, and accessories. 10. A comparison of the average division of the food dollar shown in this study with results of seven other similar studies of cooperative house expenditures on other campuses showed that percentage expenditures for the Oregon State College units were slightly low for meats, fish, eggs, and poultry; and near the highest for cereals and cereal products, fats, including butter, sugars, and accessories.
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