The SMOE (Seoul Metropolitan Office of Education) established
the Guideline for the School Budget to guarantee the autonomy of the
educational facility in budget operation. According to this guideline,
the common operational cost (a dependent variable) is
calculated using a linear equation with independent variables such
as the number of students, the number of classes, the total floor
area, and the elapsed year. However, despite the fact that the
common operational cost includes the AECB, electricity consumption
is not considered in the process of establishing the common
operational cost [38].