유치원 교육재정 분석 및 표준교육비 산출 연구

다국어 초록 (Multilingual Abstract)

This study analyzes kindergarten educational finances and calculates the standard cost of educational activities by grade, activity topic, and institution scale. The standard cost of education can be defined as the minimum educational cost required to operate a curriculum efficiently. According to the results of the study, the standard cost of kindergarten educational activities for 1 class is 15,769,022 won. The cost of educational facilities is 1,420,639 won, the cost of educational appliances is 11,828,018 won, and the cost of educational materials is 2,520,365 won. In a kindergarten with 7 classes, the standard cost of educational activities is 72,354,744 won. The costs of educational facilities, educational appliances, and educational materials are 4,391,525 won, 50,445,464 won, and 17,517,755 won, respectively. In the kindergarten with 1 class, the share ratios of educational facilities, educational appliances, and educational materials are 9.0%, 75.0%, 16.0%, respectively. In the kindergarten with 7 classes, those are 6.1%, 69.7%, 24,2%, respectively. The standard cost of educational activities in kindergarten with 1 class is 4.59 times as much as that of kindergarten with 7 classes, which reveals the economy of scale. In conclusion, additional educational investment for the operation of kindergarten curriculum activities in class is needed to guarantee the standard cost fully. Further studies are needed to determine the educational finances of specific kindergartens and these should be assessed in the total standard cost of educational activities. The total cost of educational activities could then accurately be compared to the current amount budgeted for kindergarten education.