사립전문대학 교육원가 계산 모델 설정과 사례연구

Abstract

As a case study on model establishment of educational cost calculation for private college, it is to verify models through case analysis and suggestion of systematic models of cost calculation through management consultation by college and department(major) as part of self-plan of private colleges caused by a continuous reduction in enrollment, etc. In response, It would be important to use it as basic data for restructuring such as the assessment of contribution by colleges and consolidation of departments through cost calculation per student, cost reduction rate, and financial contribution ratio of each department(major) of the college. Therefore, this study provides similar colleges with models and case studies that accurately calculate the cost of education by department(major) so that firstly, It can be used as a data for establishing, practicing, and evaluating medium and long term development plan for college and as data that is useful to CEOs in making decisions. Secondly, the basis for the department to arbitrarily review and request adjustment for indiscriminate demands, such as the use of classroom for each department based on the accurate educational cost calculation by department(major), can be provided to ensure efficient budgeting in the future. Thirdly, The related costs can be used for cost analysis and making decision as the cost of education is classified and aggregated into lecture direct cost, education expenditure cost, ordinary educational cost, and total educational cost in relation to management cost control of private colleges. Lastly, It was able to calculate the actual amount of educational benefits for each student in each department(major) by including the support funds, which were provided for the purpose of student’s education, as cost of state-run funds.