대학 교육비의 원가배분에 관한 연구 = A Study on cost distribution of education cost

다국어 초록 (Multilingual Abstract)

The University is the system of serving for education, research, social service, and the goal of university is to provide maximal service to student. So, the managers of university are seeking the information about resource of university in order to do decision making.
The scientfic method of university is necessary, since the cost education is useful in the decision make.
The cost analysis presents the model of university education cost in decision making.
The cost information to control the efficient activation of limited economical resources.
The results are as follows;
Firstly, the cost analysis is useful to provide the basis that distrubutions the limited financial income efficiently.
Secondly, it can also bear the proper cost burden according to the major field and the differences of educational cost through the proper educational cost of the students.
Thirdly, it can highen the level of university management by managing on the basis of the exact cost information.
But there can be serveral limitations;
Firstly, one should discriminate between the actional educational cost and the standard one in the decision process of the tution fees according to the individual major field.
Secondly, one should be careful to decide the tution fees, sence the cost analysis itself is based on the past data.
Thirdly, it is debatable that the students should bear the cost of university facilities, but the claim lacks the logical validity, since the university or government should charge the cost of educational facilities to the students.
This paper is to present the cost elements to measure the education cost according the each college and major field. It seems that the informations of educational cost establishe the basic standards which are necessary to decide the efficent distribution of resources and to differentiate the educational cost allocations.

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ. 96학년도 대학등록금 책정결과분석
• 1. 전국대학 등록금 책정현황
• 2. 대학교육예산의 구조와 운용
• 1) 대학교육예산의 구조
• 2) 대학교육예산의 운용
• 3. 대학등록금 정책제도의 변천과정
• 1) 정부통제적 대학등록금 정책
• 2) 통제완화적 대학등록금 정책
• 3) 등록금 자율화 정책
• Ⅲ. 교육원가정보와 배분과정
• 1. 대학의 교육원가정보
• 1) 교육원가정보의 유용성
• 2) 교육원가요소
• 3) 원가대상
• 2. 원가요소의 배분과정
• 1) 원가요소의 집계
• 2) 교육원가의 배분과정
• Ⅳ. 교육원가정보의 활용방안
• 1. 등록금 책정과 차별화 방안
• 2. 대학예산의 합리적 편성자료
• 3. 등록금 제도개선의 기초자료
• 4. 대학정책결정과 행정계획의 자료
• Ⅴ. 결 론
• 참고문헌
• Summary