대학의 교육원가K대학 사례연구

[Purpose] The purpose of this study is to calculate the educational cost for eachdepartment and the educational cost per student based on the actual data of K University. In addition, it is compare and analyze the financial independence and the return rate ofeducational expenses. [Methodology] In order to achieve the purpose of the study, literature review related to thecalculation of educational costs is conducted, and based on this, case studies are conductedbased on actual data of K University. [Findings] As a result of analyzing K University data, it was found that not only there wasa big difference in educational cost by department, but also there was a big difference ineducational cost per student by department. In addition, there was a big difference in thedegree of financial independence and the rate of return on education expenses by collegeand department. [Implications] The results of this study show that the cost of education should be calculatedin advance for the strategic decision－making of universities, and it is necessary to seekways to improve profitability by considering the cost of education by subject and cost ofeducation by subject.