표준유아교육비 산출 연구 - 사립유치원 교육비를 중심으로

Abstract

The study aimed to review criteria in establishing standard unit costs of early childhood education and to set a more realistic and reasonable standard unit costs for kindergarten education by reflecting upon financial characteristics of private kindergartens. Annual accounting reports of a total of 702 private kindergartens were collected nation-widely and analyzed by employing regression analysis. In order to enhance adequacy of the data analysis, several workshops with private kindergarten directors were conducted and comparisons with unit costs of public kindergartens were undertaken. In addition, the unit costs of private kindergartens from information disclosing system were compared and finally, a simulation of the standard educational unit cost was conducted. The annual standard educational unit cost for 5 year olds is 4,598,000 KW(approxi. USD 4,180). Specifically, labor costs for teachers and staff are 27,045,347 KW and 13,907,143 KW respectively. The annual school(kindergarten) operational cost is 1,705,675 KW including costs for teaching materials(361,196 KW), teaching and learning activities(488,106 KW), and basic operational costs(468,231 KW). Besides, following items, although excluded in the educational unit cost in this study, need to be taken into account: 1) the beneficiary-bearing costs such as, expenses for field trip(157,348 KW), extra-curricular activities(488,556 KW), meals(560,200 KW) and transportation(312,304 KW); 2) school building depreciation expenses (345,500 KW), and others. The standard educational unit costs for kindergarteners established in this study is merely an example, which requires considerations for its application and utilization. Further studies need to be undertaken with respect to consolidating items of unit costs of education and childcare and setting adequate levels of depreciation costs in private kindergartens.