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國立大學財務營運績效之研究 = A STUDY OF FINANCIAL...

國立高雄大學亞太工商管理學系碩士班

國立大學財務營運績效之研究 = A STUDY OF FINANCIAL PERFORMANCE FOR NATIONAL UNIVERSITY：THE CASE OF NATIONAL UNIVERSITY OF KAOHSIUNG : 以高雄大學為例

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	A STUDY OF FINANCIAL PERFORMANCE FOR NATIONAL UNIVERSITY：THE CASE OF NATIONAL UNIVERSITY OF KAOHSIUNG
副題名:	以高雄大學為例
作者:	陳秀琴,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2012[民101]
面頁冊數:	125面圖，表格 : 30公分;
標題:	經營績效
標題:	Operating Performance
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/04180311230703829053
附註:	參考書目：面96
摘要註:	本論文研製之本論文針對高雄大學的財務經營績效加以分析，以便有效的提升原有的經營效率，將有限資源發揮最大效用。研究採資料包絡分析法來評估44所國立大學在2010的經營績效，投入變數為：總人事費用、固定資產費用、校地面積、職員人數、專任教師人數，所選取之產出變數為：業務外收入、推廣教育收入、建教合作收入、學雜費收入、在校學生數。研究結果得知，高雄大學效率值CCR(整體效率)75.17%，BBC(技術效率)76.19%。固定資產費用需從實際值減少目標值157百萬，、校地面積需實際值減少目標值112,331.15平方公尺、職員人數需從實際值減少目標值110人；業務外收入需從實際值增加到目標值7千萬、推廣教育收入需從實際值目標值3千萬、建教合作收入需實際值增加到目標值2億1千萬、學雜費收入需實際值增加到目標值3億7千萬，及在校學生數需從實際值增加到目標值7,414人。效率不佳原因為未達最適規模及自籌收入有限。並提出管理策略提供辦學成效評估之參考。1.鼓勵跨系所合作，結合各系優勢創造最大效益，增加建教合作收入。2.調整大學部學雜費收入。3.增加產碩專班、推廣教育班及增加學位學程，增加在學學生名額。 4.提供校地供企業建立研究中心或國家級建設進駐，提高校地使用率。5.持續精簡職員人數，遇缺不補，以達控管人事成本。 The main purpose of this study is to evaluate the financial operating performance for the National University of Kaohsiung (NUK). The results obtained from this study will be used to enhance the operating efficiency by maximizing the utility of limited resources. This study uses the data envelopment analysis to evaluate operating efficiency for some 44 national universities in 2010. Major input variables include personnel costs, fixed asset costs, the school land area, number of staff, and full-time faculty members. And selected output variables include outside business income, extension education income, cooperative education income, tuition and fees, and enrolled student numbers. The major findings indicated that the overall efficiency and the technical efficiency for NUK are 75.17 per cent and 76.19 per cent, respectively. According to the targeted values obtained from the DEA model, the NUK should reduce its current fixed assets by NT$157 million dollars, the school land area should also be reduced some 112,331.15 square meters, and the staff number should be reduced to 110. In the meantime, the NUK should increase financial resources and student numbers as the DEA model indicated. This includes outside business income and the extension education income should increase respectively NT$70 million and NT$30 million dollars. The cooperative education income should reach at a targeted value of NT$210 million dollars, and tuition and fees at NT$370 million dollars each. While the optimum number of students for the NUK should be around 7,414 persons. The current financial problems for the NUK are due the diseconomy of scale and inadequate self-financing resources. This study offers some suggestions for the NUK to improve its overall operating efficiency. These suggestions include 1. Various department faculty members jointly apply for the cooperative projects; 2. Increase the utilization rate of school facilities; 3. Increase in tuition and fees; 4. Increase on-job MA programs; 5. Encourage industry to build R&D centers in NUK property; and 6. reduce the supporting staff.

國立大學財務營運績效之研究 = A STUDY OF FINANCIAL PERFORMANCE FOR NATIONAL UNIVERSITY：THE CASE OF NATIONAL UNIVERSITY OF KAOHSIUNG : 以高雄大學為例
陳, 秀琴

國立大學財務營運績效之研究 = A STUDY OF FINANCIAL PERFORMANCE FOR NATIONAL UNIVERSITY：THE CASE OF NATIONAL UNIVERSITY OF KAOHSIUNG : 以高雄大學為例 / 陳秀琴撰 - [高雄市] : 撰者, 2012[民101]. - 125面 ; 圖，表格 ; 30公分.
參考書目：面96.
經營績效Operating Performance

國立大學財務營運績效之研究 = A STUDY OF FINANCIAL PERFORMANCE FOR NATIONAL UNIVERSITY：THE CASE OF NATIONAL UNIVERSITY OF KAOHSIUNG : 以高雄大學為例
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