The study on calculating standard early childhood education cost aimed at finding out the demand for additional finance of early childhood education and providing reasonable and scientific data about it. This is the fourth-year study for calculating standard early childhood education expense. For this, we examined the laws of early childhood education expense and government's supporting policies for the expense, and reviewed related literatures. In addition we analyzed settlement of accounts concerning revenue and expenditure of kindergartens in 2014 obtained through "e-childschoolinfo" site. Data from 196 public and 413 private kindergartens of 804 kindergartens which had been recruited in 2013 were analyzed. In addition, we interviewed 853 directors in charge of account from kindergartens and child care centers to construct standard calculation items for early childhood education expense and child care fee. We asked experts from academia and field for advice in reviewing contents and validity of questionnaires, and diagnosing and suggesting the policies.
The major result of the study as follows: First, the annual average expenditure of public kindergartens was 475.8 million won and the monthly expenditure per child was 410,000 won. The annual average expenditure of private kindergartens was 547.7 million won, and the monthly expenditure per child was 446,000 won. Second, the monthly expense per child of private kindergarten was found to be lower than that of public kindergarten by analysis of recent three-year financial statements(2012-2014) using statistical method such as cost function model. Third, we calculated standard labor cost, standard education activity cost, and standard common operation cost from standard early childhood education expense in 2016. The total standard labor cost of kindergartens was 2.103.7 billion won, and the cost per child was 3,290,000 won a year and 275,000 won a month in 2016. The total standard education activity cost was 452,600,481,000 won, and the cost per child was 710,000 won a year and 59,000 won a month. On the other hand, the total standard common operation cost of public kindergartens was 226,407,427,000 won and that of private kindergartens was 850,910,592,000 won, totalling up to 1,773,180,190,000 won. Fourth, the total standard early childhood education expense was 3,633,644,046,000 won, of which it was 1,016,201,304,000 won for public kindergartens and it was 2,617,442,742,000 won for private kindergartens. Of the three composing standard early childhood education expense, standard labor cost accounted for 57.9%, followed by standard common operating cost 29.7% and standard education activity expense 12.5%. Standard early childhood education expense by the size of institution was estimated. It was 1,421,502,483,000 won for large institutions, 1,286,687,413,000 won for medium institutions, and 925,454,150,000 won for small institutions. Standard early childhood education expense per child was 1,451,000 won for small institution, 2,017,000 won for medium institution and 2,228,000 won for large institution. The larger the institution was, the higher the expense was. Finally, to estimate standard common early childhood education expense and childcare fee, we examined existing standard early childhood education expense. And we defined standard common early childhood education expense and child care fee as 'minimum expense necessary for carrying out educational activities of 3-5 year Nuri curriculum, ensuring their quality'. According to this, standard operation expense calculation items of Nuri curriculum were suggested.
Based on the outcomes of this study, we discussed and suggested as follows. First, we pointed out that there was misunderstanding of standard early childhood education expense, and that the concept of the expense could be differed depending on utilization of standard early childhood education expense. Second, we reviewed legal issues to support early childhood education expense(Nuri curriculum expense) and suggested the revision of financial supporting system for the education. Finally, for further study on estimating standard operation expense of Nuri curriculum, we suggested conceptual definition and examination of suitability for elaboration and validation of the calculating model.
Table Of Contents
Ⅱ. 연구의 배경
Ⅲ. 유치원 교육비 현황
Ⅳ. 표준유아교육비 산출
Ⅴ. 표준 공통 유아교육비·보육료 산출모형 개발
Ⅵ. 논의 및 제언