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

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Title A study of the financial management of the five cooperative houses for women at Oregon State College
Names Saylor, Nelma Laura (creator)
Hunter, Melissa (advisor)
Date Issued 1940-05-04 (iso8601)
Note Graduation date: 1940
Abstract 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.
Genre Thesis/Dissertation
Topic Dormitories
Identifier http://hdl.handle.net/1957/51723

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