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題名 | 以作業基礎成本制度建構校務基金收入之個案研究=A Case Study of Activity-Based Costing System for Construct the Revenue Model of School Funds |
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作者 | 林聖薇; 林煜超; | 書刊名 | 聯大學報 |
卷期 | 7:1 2010.06[民99.06] |
頁次 | 頁203-218 |
分類號 | 526.5 |
關鍵詞 | 校務基金; 作業基礎成本制度; School founds; Activity-based costing system; |
語文 | 中文(Chinese) |
中文摘要 | 教育部實施校務基金制度,增加大學對經費自主運用的彈性,提昇高等教育資源使用效率,減輕政府財政負擔。大學如何運用其財務自主權,發揮經營效率,收支估測是籌編校務基金預算過程的起步。本研究採個案研究,應用作業基礎成本制度的動因概念,以個案大學的歷史資料,找出影響校務基金分項與總額收入的動因,建構估測模式,並檢測模式的準確度。研究結果發現分項與總額收入模式均有良好的預測能力,亦找出學生人數是各項收入的最主要動因。本研究之模式可適用於其它教學型大學的收入估測。總額收入估測模式可提供高階主管作決策,而分項收入估測模式則可供作業階層人員使用。 |
英文摘要 | Carried out by the Ministry of Education, school funds system can enhance the flexibility for universities or colleges themselves independently to manage annual budget, make efficient use of the resources for higher education and alleviategovernment financial burden. The three essential prerequisites for drawing up the school funds budget are the way how university applies its own financial autonomy, maximizing its operation efficiency and total revenue estimation annually. Case study is adopted in this research with applying the concept of drivers of Activity-BasedCosting, as well as the historical data of selected universities to dig out the drivers influencing individual and total of revenue accounts within school funds, to form prediction models respectively, and to testify the accuracy of the models. The results revels that individual and total revenue models both possess excellent prediction powers. Also, the number of pupils is the most crucial driver for each revenue account. The models of this research can also be suitable to predict the revenue of other teaching intensive universities. The total of revenue model could offer high-level administrators to use in decision making as well as the individual revenue model for those general operators. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。