財務指標を組み合わせた類型化手法による私立大学の経営分析

福山 敦

doi:10.51019/daikei.12.0_67

書誌事項

タイトル別名

Management Analysis of Private Universities by Categorization Method Combining Financial Indicators: Focusing on Private University Finances Following the Revision of the Accounting Standards for School Corporations
—学校法人会計基準改正後の財務に着目して—

説明

This paper discusses the management of private universities, and focuses on the financial indicators in the 2013 revised accounting standards for school corporations, categorizing the management of private universities in terms of location and scale through finance.The results of the discussion confirm that using the revised financial indicators is effective for understanding private university management following the revision of the accounting standards for school corporations, and that, the operation of local small-scale private universities remains relatively difficult because of the effects of location and scale, even after the revision of the accounting standards for school corporations.These findings indicate the following: (1) a categorization method combining financial indicators can reveal the state of private universities, (2) a categorization method combining financial indicators can be useful for planning for private universities according to the categorization method, and (3) private university management decisions concerning finances should be analyzed by combining multiple financial indicators.

収録刊行物

大学経営政策研究

大学経営政策研究 12 (0), 67-83, 2022

国立大学法人東京大学大学院教育学研究科　大学経営・政策コース

詳細情報詳細情報について

CRID: 1390292007982874880

DOI: 10.51019/daikei.12.0_67

ISSN: 24366196; 21859701

本文言語コード: ja

データソース種別

JaLC

抄録ライセンスフラグ: 使用可

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