대학교육원가 산정에 관한 사례연구 (원가산정 원가계산)

목차

Ⅰ. 서 론
1.1 문제의 제기
1.2 연구 방법과 범위

Ⅱ. 이론적 배경
2.1 대학 교육원가의 정의
2.2 대학 교육원가 산정의 필요성과 분류
2.3 대학 교육원가 산정의 전제

Ⅲ. 선행 사례연구
3.1 국립`S`대학교의 사례
3.2 국립`C`대학교의 사례
3.3 사립`K`대학교의 사례
3.4 사립`S`대학교의 사례
3.5 기타 선행연구
3.6 선행 연구간 차이분석

Ⅳ. 원가계산 사례 및 원가정보의 활용
4.1 연구모형의 설계
4.2 교육원가정보의 활용
4.3 연구의 한계점 및 향후 연구과제

Ⅴ. 요약 및 결론

참고문헌
Abstract

본문내용

근일, "학점 및 교과단위 등록금제도에 관한 연구", 「실험대학 연구보고」, 문교부, 1977.
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27. 홍형기, "사립대학 교육원가관리에 있어 변동원가계산기법 적용가능성에 관한 연구", (고려대학교 석사학위논문), 1999. 6.
28. Cokins, G., Activity Based Cost Management:Making it work, Chicago, IRWIN Professional Publishing, 1995.
29. Cooper, R., "You Need a New Cost System When...", Harvard business Review(September/October), 1988.
30 David C. Maddox, Budgeting for Non-for-profit Organizations. 1999.
NACUBO. College and University Business Administration, 1992.
31 National Association of College and University Business Officer, Colleges and Business Administration, 1983.
32 Robert N. Anthony and Charles A. Boaster, Financial Statement for a Soverign State: The Federal Government Reporting Study, Accounting Horizons(AAA, March), 1987.

A Case Study of University Education Costing
Lee, Byung-Won*·Kim, Deok-Ki**
Nowadays the educational environment of universities in Korea is changing rapidly. It is difficult to manage the university due to unexpected changes in the university environment. It is also difficult 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 necessary to standardize this costing method for the future research of university.
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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 overall studies will be carried 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 difficulties 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 not consider the differences of cost according to location.
These problems may be separately considered in a future study of the costs at the university.
Key Words : education costing model, cost of education, straight-line-method
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* Dongyang University, School of Tourism and Management information System
** Kyungbuk Jounior College

키워드

원가산정,   대학교육원가,   원가계산,   교육원가정보,   대학재원,   국립대학