The present disclosure relates to a pre-5th-Generation (5G) or 5G communication system to be provided for supporting higher data rates Beyond 4th-Generation (4G) communication system such as Long Term Evolution (LTE). According to various embodiments of the present disclosure, in a wireless communication system, a method of operation a terminal comprises a step of transmitting a buffer status report to a base station, wherein the buffer size of the buffer status report may include the size of at least one of a packet data convergence protocol (PDCP) header, a radio network control (RLC) header, and a medium access control (MAC) header.