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

—学校法人会計基準改正後の財務に着目して—

抄録

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.