School Funds Performance Assessment – a Case Study for a Public University

• Main Authors: Yen-Hsueh Shen, 沈艷雪
• Other Authors: Chih-Chung Yeh
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/83765g

碩士 === 國立成功大學 === 會計學系碩博士班 === 90 === Since it will be difficult for public universities and colleges in Taiwan to increase their expenditure budgets in the future, the operation of school funds becomes a most important task. In order to avoid losing out to competition, the schools have to manage these limited resources more effectively and efficiently, and base the allocation of the funds on economic principles to achieve an improved educational environment. In this paper Data Envelopment Analysis（DEA）is employed to evaluate the relative performance among the departments of a public university. Two models are applied to assess their efficiency, namely the CCR model initiated by Charnes, Cooper and Rhodes in 1978, and the BCC model proposed by Banker, Charnes and Cooper. Several factors, which are considered major influences, including the number of full time faculty, the area size occupied by the department, physical investment, overhead expenditures, power expenses and personnel expenses, were selected as inputs; the number of graduates, the number of credits offered in series courses, the number of the papers published in major periodicals, the amount of national science council research grants and educational-industrial complex grants were selected as outputs. Two types of assessments were conducted separately, one covering a three year period, the other covering a one year period. In type one (3 years), 42 departments, namely decision making units (DMUs) of 4 colleges, were chosen for evaluation; these consisted of 18 departments in the college of engineering, 13 departments in the college of medicine, 6 departments in the college of management and 5 departments in the college of science. In type two (one year), two colleges were chosen. These included 18 departments in the college of engineering and 17 departments from the college of medicine. The projection of the inputs and outputs were calculated and the adjustment for the inputs and outputs, which make the departments efficient, were obtained. The results can be used as a basis to allocate the limited financial resources among the departments for the next fiscal year.