The purpose of this study was to analyze the operators' perception of the allowable price range and the optimal price of kindergarten meals by using the PSM (price sensitivity measurement) technique and provide basic data on calculating kindergarten meal costs reflecting realistic meals. From April to May 2021, 779 kindergartens in Seoul were surveyed, based on 246 (31.6%) of the respondents. According to the survey, kindergarteners spent 3,506 won for meals on average, followed by 3,822 won for kindergarten attached to elementary school, 3,316 won for public kindergartens, and 2,896 won for private kindergartens (p<0.001). The allowed price range for the kindergarten meal service workers was estimated at 3,447~3854 won, 3,447 won for PMC (Point of Marginal Cheapness), and 3,854 won for PME (Point of Marginal Expensiveness). The appropriate cost of the kindergarten meal service provider was 3,950 won for kindergartens attached to elementary school, 3,425 won for public kindergartens, and 3,546 won for private kindergartens.

Abstract
I. 서 론
II. 연구 내용 및 방법
    1. 조사대상 및 기간
    2. 조사도구의 개발 및 분석방법
III. 결과 및 고찰
    1. 조사대상 유치원의 일반사항
    2. 설립유형별 유치원 급식 종사자 현황
    3. 설립유형별 유치원 급식 원가 차이 분석
    4. 유치원 급식비 인식 분석
IV. 요약 및 결론
References

• 박문경(한양여자대학교 식품영양과) | Moon-kyung Park (Department of Food and Nutrition, Hanyang Women’s University) Corresponding author
• 신서영(서일대학교 식품영양학과) | Seoyoung Shin (Department of Food & Nutrition, Seoil University)
• 김혜영(배화여자대학교 식품영양과) | Hyeyoung Kim (Department of Food & Nutrition, Baewha Women’s University)
• 이진용(한양여자대학교 식품영양과) | Jinyoung Lee (Department of Food and Nutrition, Hanyang Women’s University)
• 김윤지(연세대학교 식품영양학과) | Yoonji Kim (Department of Food & Nutrition, Yonsei University)