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대학교육원가 분석모형 : Combined Analysis of the Educational Costs of University
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- Authors
- Issue Date
- 2002-09
- Publisher
- 서울대학교 경영연구소
- Citation
- 경영논집, Vol.36 No.2/3, pp. 195-240
- Abstract
- The analysis of educational costs is essential for differential pricing policy, both on the
semester-basis and the credit hour-basis application, for educational services among
departments of a university. The purpose of this study is to design the combined model of
analyzing educational costs based on both per credit hour and student, to help differential
pricing policy of university.
The main features of the combined model are as follows.
(1) Lecture related educational costs are included both in educational costs per credit hour
and per student, but non-lecture related educational costs, such as scholarship, fellowship,
etc., are included only in costs per student.
(2) Academic cost units, that is, colleges and/or divisions, are divided into lecture
consuming and producing units for the computational purpose. Whereas educational costs
per credit hour are computed based on the lecture related costs of lecture producing units,
costs per student are based on the educational costs (including non-lecture educational costs)
of lecture consuming units.
(3) Teaching payroll and other lecture related costs of academic units and service units are
reciprocally allocated from lecture producing units to lecture consuming units, based on the
flow of student credit hours between lecture producing and consuming units. (4) The model uses various costs allocation bases, such as contribution equivalent, rate of
lecture time, contribution rate, rate of credit hours opened, number of students, number of
professors, and costs of fixed assets, etc.
- ISSN
- 1229-0491
- Language
- Korean
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