ScholarWorks@경상국립대학교

초록

[Purpose]Prior studies have suggested various cost measurement and allocation methods for calculating educational costs, and the results inevitably vary depending on which method is applied. In this study, one national university and one private university are selected, and the educational cost is calculated in the same way, and the results and prior studies are reviewed to suggest future directions for improvement. [Methodology]The 2019 data of the two universities were used. Since the two universities do not have an information system for cost calculation, cost calculation was performed manually using EXCEL. [Findings]The cost of education per student at the two universities was found to be much higher than that of the national universities. There was no difference in the direct cost rate of education between the two universities. Therefore, it can be seen that educational overhead costs such as buildings and equipment at national universities are very high compared to private universities. In addition, the two universities established convergence colleges through different financial designation projects, and the educational cost of the departments belonging to these departments showed a big difference compared to other departments. [Policy Implications]National and private universities show a large difference in their financial resources, so costing and analysis models need to be applied differently. In addition, prior studies have used different cost classification, measurement methods, and allocation procedures. In the future, additional research is needed to present a theoretical and logical background and to analyze the sensitivity of each cost element.

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