| Summary: | 碩士 === 國立臺中教育大學 === 教育學系 === 98 === Due to the scarcity principle, national financial deficits expansion, and educational innovation, it led the education source demand increasing during compulsory education. Public primary and junior high schools are necessary to implement educational cost analysis to take precautions before they are too late and satisfy huge educational demand by limited education resource. So the study used an activity-based costing model with refined costing view to complete educational cost analysis.
The study investigated via census of tangibles to analyze the conclusion fact, and then offered reference suggestion for education administrative organizations, public junior high schools, public primary schools and future researchers.
The results of this research were as follows:
1. The average cost per unit of junior high school students in I-Lan County was NT 89,000, and one of primary school students was NT 91,000.
2. The activity-based costing model of public primary and junior high schools in I-Lan County was an operational and two-dimensional activity-based costing model.
3. The average cost per unit of junior high school students in I-Lan County with disabilities was NT 190,000, one of gifted students was NT120,000, and one of regular students was NT 84,000. The average cost per unit of primary school students in I-Lan County with disabilities was NT 210,000, one of gifted students was NT 120,000, one of regular students was NT 86,000, and one of pre-primary students was NT 110,000.
4. Conventional cost system led to the fault made the educational cost of primary and junior high school students in I-Lan County produce cost subsidization.
5. The Activity-based costing model can provide high-precision and high-value educational cost information to public primary and junior high schools in I-Lan County.
6. In public primary and junior high schools of I-Lan County, the best practices of activity operation were super-large-scale schools.
7. Public junior high schools of tiny and small scale in I-Lan County needed to be the first to use the activity-based improvement. Public primary schools of non-optimal scale in I-Lan County needed to be the first to use the activity-based improvement.
8. Strategies of high-production, low-production integration, activity sharing, and activity reduction were recommended to be taken for the activity-based improvement of public primary and junior high schools in I-Lan County.
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