The study was aimed to investigate the operational meal costs by kindergarten size in Seoul and to analyze recognition for optimal meal prices. A survey (31.6% recovery rate) was conducted on all kindergartens (779 kindergartens) in Seoul on April 2021 using descriptive analysis, t-test, and dispersion method. A price sensitivity measurement (psm) method was used to determine optimal meal prices. Result showed an average food cost for kindergartens of 2,647 won, an average labor cost of 605 won, an average operating cost of 146 won, and the total meal cost of 3,506 won. Total meal cost decreased with increasing kindergarten size (p<0.001). On the other hand, kindergartens with more students decreased the ratio of food cost to total meal cost, and operating cost and labor costs (p<0.001) increased. The optimal price of kindergarten operators' meal cost (OPP) was KRW 3,673. Furthermore, the analysis showed the sensitivity of operators' meal costs to kindergarten size was insignificant.

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. 유치원 규모별 급식 종사자 현황
    3. 유치원 규모별 급식 원가 차이 분석
    4. 유치원 규모에 따른 연차별 급식 원가 차이 분석
    5. 유치원 규모별 급식비 인식 분석
IV. 요약 및 결론
감사의 글
Conflict of Interest
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)