학교급식비 산정 방법의 개선에 관한 연구 : 서울시교육청에 대한 분석을 중심으로

The purpose of this paper is to evaluate the school meal costing and management practices from Seoul Metropolitan Office of Education and to provide meaningful analysis and suggestions for improvement. The current system for school meal costing is based on cost accounting by elements of school meal cost such as food, management and personnel cost. Because the current system for school meal costing has no cost objects and appropriate cost drivers to allocate indirect meal costs, it is difficult to calculate meal cost exactly and to use cost information for decision making. Since standard costs are not set, school meal service managers can not justify the cost of school meal and have the incentive to control whether resources producing school meal are used efficiently. The most serious problem of current school meal costing system is that it is based on wrong assumption which previous actual cost for school meal is appropriately calculated. Suggestions for overcoming these challenges are as follows. First, it is necessary to gather cost data systematically including cost drivers. Second, it is also needed to setup cost objects and to implement cost accounting by elements. Third, using standard school meal cost, school meal service managers should check if resources producing school meal are being used efficiently. Finally, a relevant government department should be established to control and coordinate policies for school meal cost.