부산대학교 도서관

The purpose of this study is to classify the school size into four and to find out the model for the appropriation of education expenditure - appropriation by school scale using the school accounting data (EDSS) of elementary school. In the present study, it was found out that the cost of education needed to operate the school in the future is calculated by exploring the revenue and expenditure accounting subject variables that affect the education expenses of the unit school among the expenditures secured and secured by the unit schools. However, as the school accounting data structure changed from single bookkeeping to double bookkeeping, the study model and the competition model were designed to reflect different data structures for each year, and an appropriate prediction model based on school accounting revenue- artificial neural network analysis was compared and presented. As a result of the analysis, different educational expenditure predictive models were selected for each school, revenues and expenditure subjects, and regression predictions for each subject were calculated. Based on these results, it is suggested that multiple linear regression analysis and artificial neural network analysis method should be applied in analyzing the unit school education cost in the future, and it should be suggested that the cost of adequate education per student and expenditure size do not increase according to the size of the school. In the future, it will be necessary to continue research to calculate the appropriate education cost per student through the study of standard education cost.