어린이집 설립 주체에 따른 보육비용 산출 연구

Abstract

The purpose of this study is to estimate practical child-care costs in the light of agents of foundation(Public daycare center, Social welfare corporations, private one, home one and so on). For conducting this research, we reviewed advanced research about components of child-care cost, used lots of daycare centers’ financial accounting data from Korea Health and Welfare Information Service, conducted a questionnaire survey of 1,360 daycare centers and hold advisory conference. Based on the results, public daycare centers are usually more frequently funded by government for the expense of renovation and extension than social welfare organization daycare centers are. In addition, private daycare centers and home daycare centers have characteristics that most daycare center delegators are private investor and amount of one private investment per a child is at least 800 million won to 1,700 million won which half the cost is the installation loan. Using short term debt is common, and long term debt is using 37% of surveyed daycare centers and increasingly common. Especially, private daycare center’s earings have the highest percentage of total revenue than other type agents of Foundation and child recruitments are directly connected to management of daycare center. In analysis of itemized cost, it is showed mainly that the cost of equipment which comprised of 4 items; building costs, play ground equipment cost, cost of facilities maintenance costs vary according to the agent types. Social welfare corporation daycare center’s is 45,000 won, private daycare center’s is 28,500 won and home daycare center’s is 24,000 won. In addition, we estimate the child-care cost considering service time which categorized of two types; the whole day service and a shortened form. If personnel expenses for 12 hours service provider which work extra 1.5 hours preserve the paid type of allowance, at least there will be additional compensation at 3/16 currently personnel expenses. We suggest that estimating child-care cost according to agent type of foundation must focus that private investor will be compensated for opportunity costs of building cost.