大學敎育原價 算定에 관한 事例硏究

A Case Study of University Education Costing Le, Byung-Won*Kim, Deok-Ki*Nowadays the educational environment of universities in Korea is changing rapidly. It is dificult to manage the university due to unexpected changes in the university environment. It is also dificult to obtain the resources needed for the improvement of educational quality because of the general publics' perception of the educational domain in our society.The purpose of this study is to modify the education costing model by comparing the models of 4 other universities' education costing. It is necesary to standardize this costing method for the future research of university.This study is a case study to compare and analyze educational costing models of 4 universities. Cost analysis was undertaken by analyzing personnel expenses, administration and operating costs, expenditures for student activities, capital outlay, repayment cost of debts, research expenses, depreciation costs, and other expenditures based on the annual financial report of a specific university.In conjunction with educational costing, the studies of university educational cost analysis are more developed. In the future, systematic and overal studies wil be caried out so that universities can calculate a standard educational costing.The costing system for education must be improved. Thus, this study endeavors to improve the method of educational costing. But a couple of limitations remain. First, when we calculate the cost of education, we use S national university data due to the dificulties of obtaining data from other sources. Therefore, in application of this model to other universities, it should be modified. Second, straight-line method is used in depreciating buildings, so the cost of the building acquisitioned recently is relatively low. Third, we did