이용시간을 고려한 보육비용 산출 연구 2016

Abstract

The purpose of this study, the fourth annual investigation of the five-year(2013-2017) project, was to estimate child care cost considering the types of childcare services, focusing on full-day and extended childcare services. In order to achieve the purpose of the study, we identified the items related to the child care cost through the analysis of the previous research and examined the related policies of the government. Further, we analyzed the structure of the annual revenue and expenditure of childcare centers by using disclosed data of childcare centers. The data on the operation and use of childcare centers were based on recent research results such as the "National Childcare Survey in 2015," and the reference points for calculating child care costs were decided. Based on these, we presented the child care cost calculation model, the method for each type of childcare service, and calculated the cost of childcare center. As a continuous study, the current research contained the basic research model of the previous study, but the childcare cost calculation model was revised and supplemented for more effective and realistic results. The results of this study are summarized as follows. First, the method of calculating the labor cost in the full-day system is presented in two ways. The first measure was calculated by applying the overall average wages to calculate the labor cost. The monthly childcare cost per child was calculated as 942,100 won(1,200 won is about $1) for age 0, 653,500 won for age 1, 517,300 won for age 2, 376,700 won for age 3, and 334,700 won for age 4 and 5. The second measure was to raise the labor cost to the average level of the public childcare center in terms of improving the quality of childcare. The results are as follows: for age 0 is 1,022,300 won, age 1 is 702,200 won, age 2 is 552,400 won, age 3 is 393,700 won, and age 4 and 5 are 347,800 won. Second, extended childcare service cost was divided into labor cost and service cost per hour. Labor costs were calculated at 1,944,105 won, reflecting the four compulsory social insurance policies, and the overtime allowance of the cook. When calculating the time extension cost per hour, the cost of the snack was considered to be spent for the first hour of extension. Therefore, the cost of first hour was 5,370 won, and after 1 hour, it was 3,920 won. Considering that the unit price per unit time of 2016 was 3,000 won, unit price adjustment is necessary. Third, the cost of 24-hour childcare service was calculated regardless of children’s age. The cost of childcare per child was calculated as 665,503 won, including the monthly labor cost of 388,821 won per child and the cost of the rest was 276,682 won. Fourth, the cost of holiday childcare service was divided into the overtime allowance and the service cost according to the holiday work. The teacher's holiday work allowance should be raised from 50,000 won to 60,000 won. In addition, holiday childcare service cost was calculated as 23,530 won per child.