建構公立大學校務基金作業基礎成本制度之模式：以某個案大學為例

Construct the Activity-Based Costing Model of School Fund for Public University: A Case Study of University

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，提升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支的動因，分別建構估測模式，並檢測模式的準確度，據以預測未來三年之收入與支出，分析其短絀，並提出解決方法。研究結果發現，分項與總額收入與支出模式均有良好的預測能力，亦找出學生人數是各項收支的最主要動因。最後，本研究預測個案大學未來三年的收支情況，研究並發現，短差逐年擴大，是一個值得關注的問題。整體而言，本研究所提出之預測模式可精確預測個案大學之總財務收入與支出，其結果並可以做為各階層主管重要決策之參考資訊。

Imposed by the Ministry of Education of Taiwan， school funds system can increase the flexibility of a university or college in managing its annual budget independently， make the resources for higher education more cost-effective， and ease the financial burden of the Taiwan government. Before drawing up the budget of its school funds， a university or college needs to estimate its annual revenue and expenditure. This study aims to construct the Activity-Based Costing model of school funds for public universities based on a case study of a given public university. Applying the concepts of drivers of Activity-Based Costing and using the historical data of the university， we were able to dig out the drivers that influenced the itemized and the total sum of annual revenue and expenditure， to form respective prediction models， and to test the accuracy of the models. Based on these findings， we were able to estimate the revenue and the expenditure of the university for the following three years， weigh the pros and cons of these models， and propose viable solutions. The results of our study reveal that models for the itemized and the total sum of annual revenue and expenditure both possess excellent prediction powers. Also， student enrollment was found to be the key driver of each revenue and expenditure account. By applying the proposed models to forecast revenue and expenditure account of the university for the following three years， we found a problem especially worthy of concern—a budget deficit that widens year by year. Overall， the models we proposed are suitable for predicting the revenue and the expenditure of the selected university. Furthermore， the findings can be used by the university when making policies.