손익분기점을 이용한 대학교육원가 분석 모형의 개발
Developing an Analysis Model for the Education Costing at University using Break-Even Point(BEP)
The environments surrounding university are quickly changing. The schools also need to switch to the ideas of active school management from simple school management. That is, in order to achieve the efforts for improvement of educational service value, the educational environment must be continuously improved and the education investment must be made corresponding to the demand. For this, the schools must obtain a clear understanding of the reality of the management, and remove various wastes and improve the productivity.Therefore, this study has the objective of developing an analysis model for education costing at university using break-even point (BEP).To analyze the education costing at university in this study, precedent studies are examined and the actual college prime costs are applied in the cost analysis model to analyze the breakeven point.In conclusion, the college of liberal arts, college of social sciences, college of music, college of arts are beyond the break-even point and should be maintained and developed, but on the other hand, college of theology, college of science, college of engineering, college of education, and college of media fall short of the break-even point, and thus the shortfall in number of students must be filled up, or the education costing should be cut.
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