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전영길,김병조 한경대학교 2004 論文集 Vol.26 No.1
In this case study, education costs are computed for each academic unit, i. e., undergraduate major or graduate major, of Hankyung National University using the expenditure data for the 2000 academic year. Education cost is defined as unit cost incurred in educating a student in a three-credit semester course for a given undergraduate major or graduate major. Education costs are computed in three steps. First, university administration and staff departments, undergraduate colleges, and graduate colleges are identified as cost centers in a stylistic manner. Second, costs are accumulated to each cost center. Finally, accumulated costs in the cost centers are either directly assigned to or indirectly allocated on the basis of estimated cost drivers to pertinent undergraduate majors or graduate majors. The results of this study would help evaluate the current status of education quality and/or education efficiency comparatively among undergraduate majors and graduate majors. This would hopefully lead to better resource allocations among the academic units of the university in the future. A caveat is that the education costs computed in this study are the actual costs based on actual expenditure data, not the future target costs to be incurred when the target level of education quality and efficiency is achieved. Thus it is not recommend to use the results of this study directly differentiating tuitions among academic units of the university.