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.