Necessity and Background of Study
Early Childhood Education Act(article 24) regulates that the minister of Ministry of Education should notify the cost based on the standard childhood education expenses for free education. For this, Ministry of Education should calculate standard childhood education expenses every year, and this study has its purpose in meeting such national needs.
Purpose of Study
This study has its purpose in calculating standard childhood education expenses by utilizing every possible statistics and data on expenses at the current point in time of 2014.
Literature review/ Specialist meetings/ Survey research (among directors of 263 public kindergartens and 379 private kindergartens)/ Collaborative work with professors/ Market research on teaching material and aids/ Case studies (on total 19 public and private kindergartens)
Outcome of Study: Early Childhood Education Act presents definition and scope of standard childhood education expenses, according to which 'standard childhood education expenses' is 'expenses of providing common education and childcare course(Nuri Course) per one child' and its scope includes labor/material cost for operation of common courses, facility/equipment expenses of direct need for common course operation, and other expenses used directly for common courses.
Settlement of expenditure data in 2012 was utilized for current status analysis on education expenses, according to which annual average of total expenditure of one kindergarten was 336,000,000won for public kindergarten and monthly average education expenses per one child was 332,400won(594,400won including labor cost). Private kindergartens were annually spending average 458,000,000won per each institution, which calculates to monthly average of 414,900won for education expenses per one child. Among those, labor cost was the highest at 208,800won.
Standard childhood education expenses is composed of 'standard labor cost', 'standard education activity expenses', and 'standard common operation expenses'; when standard childhood education expenses was calculated according to a standard kindergarten model, nationwide total standard childhood education expenses, adding up both public and private kindergartens', was 3,120,500,000,000won. When standard childhood education expenses per one child was calculated based on the forementioned finding, standard childhood education expenses per one child was 5,426,000won per year(452,000won per month). It was annually 5,747,000won per child(monthly 479,000won) in case of public kindergarten and annually 5,304,000won per child(monthly 442,000won) in case of private kindergarten; public kindergarten was calculated to be annually 443,000won(monthly 37,000won) higher than private kindergarten.
Proposal for Policy:
1. Necessity for improvement in the method of the standard cost
- Aim for consistency in calculation timing of institution's data
- Standardization of calculation method
2. Necessity for improvement in kindergarten's financial matters
- Unification of financial forms of budget/settlement in private kindergarten
- Strengthening training on budget/settlement preparation for detailed items
- Need for independent accounting of kindergartens annexed to schools
- Strengthening labor support for accounting
3. Discussion on directions for childhood education expenses support policy
- Need for readjustment in support budget for public kindergartens
- Adjustment in support for private kindergartens to relieve parents' burden of expenses
Table Of Contents
Ⅱ. 연구의 배경
Ⅲ. 유치원 교육비 현황
Ⅳ. 교육비 산출을 위한 유치원 실태 분석
Ⅴ. 표준유아교육비 산출
Ⅵ. 정책적 제언