Construction and Use of Revenue and Expenditure Prediction Model for The University-Affair Fund
校務基金 ； 收支動因 ； 收支估測模式 ； 迴歸分析 ； The University-Affair Fund ； Drivers of revenue and expenditure ； Estimated model ； Regression analysis
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In recent years, there are both the structural change in population and the decline of birth rate in Taiwan. It will result in the decline of schooling population and trigger the debacle of higher education recruitment efforts. It comes natural that revenue and expenditure prediction becomes the precursor for subsequent budget planning process for the university-affair fund. This study adopts the case study, and applies the driver concepts of revenue and expenditure, in addition to apply the university historical archives to seek the budget drivers that would impact the itemized and total budgets for the university-affair fund. Further, this study develops prediction models and evaluates the prediction accuracy of the model. From this, it applies the models to predict the revenues and expenditures for the duration of three years to come. And it further analyzes its deficit and proposes the correct actions. Moreover, the model’s feasibility tests will also be conducted and verified against other national universities under similar requirements. The findings of this study indicated that the models for itemized and total revenue and expenditure exhibited fairly good prediction capabilities. The findings also pointed out that student numbers were the primary drivers for each itemized revenue and expenditure. Total revenue and expenditure model was acknowledged to be suitable for higher level decision making process, in conjunction with the fact that the corresponding operation level suitability was also accredited in the itemized revenue and expenditure prediction model.
社會科學 > 財金及會計學