표준보육료와 교육비 산출 연구(Ⅴ)

Abstract

This is the last study of a series of studies and combines two previous detailed studies on calculating “childcare cost” and “standard child education cost” for the purpose of calculating “standard childcare fee” and “standard child education cost” for 2017. Another purpose of the study is to develop an operational cost model for a national standard childcare program and calculate costs by incorporating quality levels of kindergartens and daycare centers that provide the national standard childcare program. For this study, we reviewed previous research and analyzed expenditure of each institution by using data made available by daycare centers and kindergartens. In addition, we set up a model for calculating childcare cost and calculated the childcare cost for 2017 according to daycare center size and child age by calculating a standard childcare fee for each constituent item, calculated a standard child education cost in 2017 based on the standard child education cost calculation model, analyzed the trend and the scale of the standard child education cost. Finally, to calculate the operational cost of the national standard childcare program for day care centers and kindergartens, a standard child education cost and childcare fee calculation model developed within the 2016 study of the standard child education cost calculation model was reviewed in order to set a model for calculating an operation cost of the national standard childcare program and to calculate the 2017 national standard childcare program operation cost. In accordance with previous research and the Financial Accounting Rules of the Financial Accounting Regulations as of the year 2016, the childcare cost items were set as labor cost, management and operating costs, meals provision cost, teaching materials costs, and facility costs, and two proposals were made by following the standard labor cost calculation. In the first proposal, the monthly cost of childcare per child is ₩987,000 for a newly born child, ₩691,500 for a one-year-old child, ₩551,900 for a two-year-old child, ₩407,900 for a three-year-old child, and ₩364,800 for a four- to five-year-old child. In the second proposal, the standard labor cost was raised to the average labor cost of the national daycare centers, resulting in a cost of ₩1,040,600 for a newly born child, ₩724,100 for a one-year-old child, ₩575,500 for a two-year-old child, ₩419,400 for a three-year-old child, and ₩373,700 for a four- to five-year-old child. Standard child education cost was calculated by summing standard labor cost, standard educational activities cost, and standard operation cost. By summing the standard labor cost, standard education activities cost, and standard operation cost, the total standard child education cost was calculated to be ₩3,908.8B. Further resolving the cost into those for public and private kindergartens, the standard child education cost for public kindergartens is ₩1,107.1B, and the standard child education cost for private kindergartens is ₩2,810.1B. The average standard child education cost per enrolled child is estimated to be ₩5,830,000 per year or ₩486,000 per month where the standard child education cost per child enrolled in a public kindergarten is calculated to be ₩5,903,000 per year or ₩492,000 per month, and the standard child education cost per child enrolled in a private kindergarten is calculated to be ₩5,801,000 per year or ₩483,000 per month. Finally, the national standard childcare program operation cost is defined as “the minimum cost required to perform educational activities while guaranteeing a certain quality level and content for the national standard childcare program for three- to five-year-old children in kindergartens or daycare centers”, the operation hours is assumed to be 4 to 5 hours in accordance with the regulations of the national standard childcare program, and the calculation items are composed of labor cost, educational activities costs, management and operation costs, and meals provision cost. The operation cost of the national standard childcare program complements the limits of the calculation method for childcare and standard child education costs, and it is aimed at calculating a standard cost that can qualitatively improve the operation of the national standard childcare program and alleviate gaps between operating institutions. It is possible to calculate costs depending on various scenarios because each institution’s situation which may differ from another due to enrollment size is used to calculate the operating cost for the national standard childcare program.