Profit-making Activities in Private Universities: Through Financial Statement Analysis and Large-scale Profit-making Venture Case Studies

Abstract

 This study focuses on the profit-making activities conducted by incorporated educational institutions that operate private universities. While these institutions are non-profit organizations, engaging in profit-making ventures is permitted under the Private School Act. Given the demanding management environment of educational institutions, there is increasing interest in profit-making ventures as a new source of income. The first part involves analyzing financial statements to understand the scale of profit-making activities and their financial contributions. The second part includes interviewing the educational institution involved in significant profit-making ventures to uncover its background and the organizational structures it employs in such initiatives.