원가분석을 이용한 제주특별자치도 장사시설의 운영수지 분석

Abstract

Funeral facilities are spaces where the living conduct moral and religious ceremonies for the deceased, representing the final stage of life's cycle. As times have changed, funeral practices have shifted from predominantly burials to cremations and natural burials. The public nature of funeral facilities makes it challenging to increase fees. However, due to inflation, efficient maintenance and management of funeral facilities, and the need for service improvements, increasing the usage fees of funeral facilities is inevitable. This study aims to present an appropriate level for future usage fees of funeral facilities by analyzing costs and operating profit for the funeral facilities in Jeju Special Self-Governing Province. The cost recovery rate, which is the ratio of revenue to total costs, was found to be 17% for crematoriums, 48% for columbarium, and approximately 80% for natural burial grounds, indicating that the cost recovery rate is highest for natural burial grounds. It is anticipated that the operating profit and cost recovery rates will increase with a rise in the number of users in the future.